https://www.taxtmi.com/caselaws?id=166079 Duty concession under the electric furnace exemption notifications was treated as product-based rather than factory-based. The stated principle is that, where specified goods are manufactured with the aid of an electric furnace and from prescribed inputs, the benefit attaches to the goods themselves and is not lost because a later processing stage is carried out separately. On that reasoning, steel wire drawn from duty-paid steel wire rods that had already satisfied the notification conditions remained eligible for the same concession, and no further differential duty was payable under the set-off arrangement. en-us Mon, 11 Apr 1983 00:00:00 +0530 Mon, 25 Aug 2014 12:42:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166079 Duty concession under the electric furnace exemption notifications was treated as product-based rather than factory-based. The stated principle is that, where specified goods are manufactured with the aid of an electric furnace and from prescribed inputs, the benefit attaches to the goods themselves and is not lost because a later processing stage is carried out separately. On that reasoning, steel wire drawn from duty-paid steel wire rods that had already satisfied the notification conditions remained eligible for the same concession, and no further differential duty was payable under the set-off arrangement. Case-Laws Central Excise Mon, 11 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166079