https://www.taxtmi.com/caselaws?id=74832 Oxygen gas used in blast furnaces to produce hot metal, later sent to steel melting shops, was treated as used directly in the manufacture of steel for exemption under Notification No. 145/71. The exemption turned on whether the gas formed part of one integrated manufacturing process culminating in steel; the answer was yes, because conversion of iron ore into hot metal and its immediate use in steel melting shops was one continuous process. The same factual issue had already been decided by the Patna High Court, and the excise duty demand was therefore not sustainable. en-us Mon, 08 Jul 1985 00:00:00 +0530 Sat, 11 Jun 2011 12:57:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74832 Oxygen gas used in blast furnaces to produce hot metal, later sent to steel melting shops, was treated as used directly in the manufacture of steel for exemption under Notification No. 145/71. The exemption turned on whether the gas formed part of one integrated manufacturing process culminating in steel; the answer was yes, because conversion of iron ore into hot metal and its immediate use in steel melting shops was one continuous process. The same factual issue had already been decided by the Patna High Court, and the excise duty demand was therefore not sustainable. Case-Laws Central Excise Mon, 08 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74832