https://www.taxtmi.com/caselaws?id=167513 Steel ingots manufactured with specified raw materials did not lose exemption merely because ferro-alloys, fluxing materials and other minor additives were also used. The Tribunal read the Central Excise notifications in light of the department's own quasi-judicial and administrative practice, including consistent treatment of identical issues, circulars, and similar concessions granted to other manufacturers. It held that the Collector could not depart from that settled approach to deny exemption on a restrictive reading, particularly where the assessees were similarly placed. The differential treatment was treated as discriminatory, and the duty demand was held unsustainable. en-us Thu, 19 Apr 1984 00:00:00 +0530 Tue, 23 Dec 2014 10:30:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167513 Steel ingots manufactured with specified raw materials did not lose exemption merely because ferro-alloys, fluxing materials and other minor additives were also used. The Tribunal read the Central Excise notifications in light of the department's own quasi-judicial and administrative practice, including consistent treatment of identical issues, circulars, and similar concessions granted to other manufacturers. It held that the Collector could not depart from that settled approach to deny exemption on a restrictive reading, particularly where the assessees were similarly placed. The differential treatment was treated as discriminatory, and the duty demand was held unsustainable. Case-Laws Central Excise Thu, 19 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167513