Supreme Court · 1997 INSC 167 · Decided 20 February 1997
Steel Authority of India LTD. v. Collector of Central Excise, Bolpur
- Court
- Supreme Court of India
- Citation
- 1997 INSC 167 · [1997] 2 S.C.R. 291
- Case number
- CIVIL APPEAL No. 2766/1991
- Decided
- 20 February 1997
- Bench
- S.P. BHARUCHA, S.B. MAJMUDAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
OF INDIA LTD. A v. COLLECTOR OF CENTRAL EXCISE, BOLPUR FEBRUARY 20, 1997 [S.P. BHARUCHA AND S.B. MAJMUDAR, JJ,] B Central Excises and Salt Act, 1944 r/w Central Excise Tariff, T.l. 25, 26 and 26AAA-Excise duty 011 pig iron embedded in duty free by-product steel melting scrarr-Appellant with payable on pig iron-Departmmt demanding duty p~yable on pig iron embedded in by­ product, duty-free steel melting scrap-fl eld, per curiam, the demand was illegal; department cannot recover duty twice on pig iron used captively in manufacturing steel ingots giving rise to steel scrap, a
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