TMI Blog1975 (12) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... tal sheets do not enter the area of duty on motor car. Second, Notification No. 30/60 grants exemption to duty-paid pig iron. The High Court rightly said that the Notification does not say that exemption is granted only when duty paid pig iron is used and that the exemption would not be available if duty-paid pig iron is mixed with other non-duty paid materials. If the intention of the Government were to exclude the exemption to duty paid pig iron when mixed with other materials then the notification would have used the expression "only" or "exclusively" or "entirely" in regard to duty-paid pig iron. The object of the notification was to grant relief by exempting duty-paid pig iron. Appeal dismissed. - 727-737/1971 - - - Dated:- 17-12-1975 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rate of Duty 25 Iron in any crude form including pig iron, scrap iron, molten iron or iron cast in any other shape or size. Rs. 45 per metric ton 26 Steel ingots including steel melting scrap. Rs. 55 per metric ton 8. The respondent's case before the Revenue Authorities and also in the High Court in short was this : When ingot moulds and bottom stools become unfit for further use these are scrapped into pieces and remelted in the respondent's steel melting shops in an admixture with other non-duty paid scraps and hot metal in the manufacture of steel ingots. The respondent claimed a set-off of duty to the extent of duty-paid on pig iron being the remelted scrap used in the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h, 1964. The rates in respect of Notification No. 30/60, dated 1st March, 1960 for the words and figures "Rs. 29.35 per metric ton" the words and figures substituted were "Rs. 20/- per ton" 12. Duty was realised from the respondent on steel ingots in the making of which duty-paid pig iron of rejected ingot moulds and bottom stools were used along with non-duty paid materials. The respondent claimed exemption in respect of duty-paid pig iron on rejected moulds and bottom stools used in the making of steel ingots. The claim of the respondent for exemption in respect of duty paid pig iron was rejected by the Assistant Collector of Central Excise by his order, dated 29th August, 1965. 13. The respondent filed appeals before the Collec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd if pig iron was used and thereafter reduced to scrap there could be no exemption in respect of scrap. It was also said on behalf of the appellants that scrap iron was different from pig iron, and, therefore, the refund of the duty-paid on pig iron would not arise. 17. The appellant Government relied on Notification No. 75/62, dated 25th April, 1962 which gave exemption to steel ingots from so much of the duty of excise leviable thereon if produced out of scrap obtained from duty paid pig iron or if produced out of old iron or steel scrap or scrap obtained from duty-paid steel ingots or products. The appellant Government relied on Notification No. 75/62, dated 25th April, 1962 for two reasons. First, it was said that the exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent in the affidavit in reply in the High Court stated that the "question for consideration in these writ applications is the rate of duty leviable on steel ingots produced from processed moulds and bottom plates which have already borne a duty". The respondent also stated that the processed mould and bottom plate used in the manufacture of steel ingots are recorded. 21. The respondent contended that it was never the case of the Revenue that it was scrap in respect of which the respondent wanted exemption. Counsel for the respondent would have produced not only affidavit evidence but also evidence of experts to determine the question of fact whether the article viz. melted ingot mould and bottom stools altered the character ..... X X X X Extracts X X X X X X X X Extracts X X X X
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