https://www.taxtmi.com/caselaws?id=40405 Steel ingots made from scrap obtained by breaking up duty-paid pig iron used in ingot moulds and bottom stools remained entitled to exemption under the excise notification. The notification covered steel ingots in which duty-paid pig iron was used, and its wording did not require that pig iron be used only, entirely, or exclusively. The Court held that the revenue could not add limiting words not found in the text, especially where doing so would effectively tax the same material twice. The assessee's claim to exemption was therefore upheld. en-us Wed, 17 Dec 1975 00:00:00 +0530 Mon, 30 Nov 2015 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40405 Steel ingots made from scrap obtained by breaking up duty-paid pig iron used in ingot moulds and bottom stools remained entitled to exemption under the excise notification. The notification covered steel ingots in which duty-paid pig iron was used, and its wording did not require that pig iron be used only, entirely, or exclusively. The Court held that the revenue could not add limiting words not found in the text, especially where doing so would effectively tax the same material twice. The assessee's claim to exemption was therefore upheld. Case-Laws Central Excise Wed, 17 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40405