https://www.taxtmi.com/caselaws?id=101305 The exemption for goods in Chapters 72 and 73 cleared from an integrated steel plant was considered in the context of sponge iron purchased from outside. The Tribunal noted that use of externally sourced sponge iron did not, by itself, mean the manufacturer had ceased to be an integrated steel plant, although a further question remained whether the exemption applied to goods manufactured otherwise than as part of integrated operations. On that prima facie basis, partial waiver of pre-deposit was granted and recovery of the balance duty was stayed. en-us Thu, 10 Jan 2002 00:00:00 +0530 Thu, 09 Feb 2012 13:01:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101305 The exemption for goods in Chapters 72 and 73 cleared from an integrated steel plant was considered in the context of sponge iron purchased from outside. The Tribunal noted that use of externally sourced sponge iron did not, by itself, mean the manufacturer had ceased to be an integrated steel plant, although a further question remained whether the exemption applied to goods manufactured otherwise than as part of integrated operations. On that prima facie basis, partial waiver of pre-deposit was granted and recovery of the balance duty was stayed. Case-Laws Central Excise Thu, 10 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101305