https://www.taxtmi.com/caselaws?id=40543 Excise duty on steel ingots manufactured from duty-paid crude iron could not be levied again where the result would be double taxation on the same material. The exemption notification covered ingots made from duty-paid iron in crude form, including pig iron, scrap iron and molten iron cast in other shapes. Relief by way of set-off or refund was available, but the assessee had to prove before the taxing authorities the quantity on which duty had already been paid and the quantity on which duty was again collected. Relief could not be refused merely because the claim was not raised earlier. en-us Thu, 09 Oct 1975 00:00:00 +0530 Mon, 10 May 2010 13:29:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40543 Excise duty on steel ingots manufactured from duty-paid crude iron could not be levied again where the result would be double taxation on the same material. The exemption notification covered ingots made from duty-paid iron in crude form, including pig iron, scrap iron and molten iron cast in other shapes. Relief by way of set-off or refund was available, but the assessee had to prove before the taxing authorities the quantity on which duty had already been paid and the quantity on which duty was again collected. Relief could not be refused merely because the claim was not raised earlier. Case-Laws Central Excise Thu, 09 Oct 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40543