https://www.taxtmi.com/caselaws?id=47211 The Supreme Court held that the Respondents were entitled to the benefit of Notification No. 30/97-C.E., despite a significant portion of their production being from externally purchased sponge iron. The Court emphasized that as long as the specified conditions in the Notification were met, including being an integrated steel plant and manufacturing ingots or billets on-site, the benefit could not be denied. Since the Respondents fulfilled all conditions, the Court upheld the Tribunal's decision, dismissing the Civil Appeal without costs. en-us Wed, 09 Feb 2005 00:00:00 +0530 Wed, 23 Apr 2014 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47211 The Supreme Court held that the Respondents were entitled to the benefit of Notification No. 30/97-C.E., despite a significant portion of their production being from externally purchased sponge iron. The Court emphasized that as long as the specified conditions in the Notification were met, including being an integrated steel plant and manufacturing ingots or billets on-site, the benefit could not be denied. Since the Respondents fulfilled all conditions, the Court upheld the Tribunal's decision, dismissing the Civil Appeal without costs. Case-Laws Central Excise Wed, 09 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47211