https://www.taxtmi.com/caselaws?id=46396 A restrictive excise notification condition limiting concession and exemption to steel ingots manufactured with the aid of an electric furnace was found to lack a rational basis under Article 14. The classification was not shown to rest on any real difference between furnace-based units and a mini steel plant producing identical steel ingots by another process, and it had no demonstrated connection with the object of encouraging mini steel plants. On that reasoning, the denial of the benefit to a similarly situated manufacturer was held to be discriminatory and unreasonable, and the benefit was available despite the absence of electric furnace-based production. en-us Tue, 10 Nov 1987 00:00:00 +0530 Sat, 17 Jul 2010 15:36:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46396 A restrictive excise notification condition limiting concession and exemption to steel ingots manufactured with the aid of an electric furnace was found to lack a rational basis under Article 14. The classification was not shown to rest on any real difference between furnace-based units and a mini steel plant producing identical steel ingots by another process, and it had no demonstrated connection with the object of encouraging mini steel plants. On that reasoning, the denial of the benefit to a similarly situated manufacturer was held to be discriminatory and unreasonable, and the benefit was available despite the absence of electric furnace-based production. Case-Laws Central Excise Tue, 10 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46396