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TMI Blog1985 (7) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... y Zutshi, SDR, for the Respondent. [Order per: S.C. Jain, Member (J)]. - The question involved in all these three appeals is the same and the facts and question of law being one and common, so we are disposing of all these appeals by this common order. 2. Briefly stated the facts involved in all these appeals are that M/s Tata Iron and Steel Co. Ltd., Jamshedpur (hereinafter referred to as App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture of steel elsewhere than in the factory of production of Oxygen, the procedure laid down in Chapter X of the Central Excise Rules should be followed. 4. The appellants with a view to avail the benefit of the said notification applied to the Assistant Collector, Central Excise, Jamshedpur for L-6 Licence. This licence was granted under Rule 192 of Chapter X of the Central Excise Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should be construed liberally and that the manufacturing process of steel starts right from the manufacturing process of 'hot metal' in the Blast Furnaces, the two processes being inextricable. 7. The Appellate Collector, Central Excise, Calcutta, however, rejected the contention of the appellants holding that the word 'directly' used in the Notification No. 145/71, dated 26-7-1971 is very signi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of India and others which was decided on 29-4-1985. He supplied the photostat copy of that order. Hon'ble Mr. Justice Udai Pratap Singh of Patna High Court who, delivered the judgment held as under :- "The excise duty is on goods produced or manufactured. Melting of iron ore into metal is not manufacture. The petitioner used the Oxygen for the manufacture of steel and not for any other product. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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