1998 (6) TMI 323

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..... espondents. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the assessee (SAIL) against the impugned order dated 27-6-1991 passed by the Collector of Central Excise (Appeals), Calcutta. 2.  The appellant is an integrated steel plant manufacturing iron and steel products in a continuous process. In the process of manufacture, iron and molten steem emerge in the fir .....

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..... e scrap cleared form the factory, the "latter the better" principle would not be applicable in this case and duty is leviable on the quantity of pig iron used in the manufacture of steel molten scrap. The Asstt. Collector who adjudicated the proceedings confirming the demand. The assessee has become unsuccessful even before the Collector (Appeals). Hence this appeal. 3.  Arguing for the appe .....

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..... case for the earlier period, Hon'ble Supreme Court has observed that the error committed by the CEGAT to the effect that it had failed to appreciate that though duty on the input of the pig iron at the prior stage was not paid whole of that duty got paid on clearance of steel ingots which were the main final product and the emergence of a minor by - product like steel melting scrap which might ha .....

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