https://www.taxtmi.com/caselaws?id=44464 Excise duty cannot be levied twice on the same input when a composite manufacturing process has already brought that input to duty through the finished product. Pig iron used to produce steel ingots and incidental steel melting scrap was treated as part of one uniform process, and the duty paid on the ingots fully reflected the input. Because no reliable segregation of the pig iron between the two outputs was possible, the emergence of an exempt by-product did not justify a fresh levy on the same input. The demand on the alleged embedded pig iron in the scrap was therefore not sustainable. en-us Thu, 20 Feb 1997 00:00:00 +0530 Sat, 05 Jul 2014 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44464 Excise duty cannot be levied twice on the same input when a composite manufacturing process has already brought that input to duty through the finished product. Pig iron used to produce steel ingots and incidental steel melting scrap was treated as part of one uniform process, and the duty paid on the ingots fully reflected the input. Because no reliable segregation of the pig iron between the two outputs was possible, the emergence of an exempt by-product did not justify a fresh levy on the same input. The demand on the alleged embedded pig iron in the scrap was therefore not sustainable. Case-Laws Central Excise Thu, 20 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44464