2006 (7) TMI 360

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....ellant. Shri B. Chandra, JDR, for the Respondent. [Order per : T. Anjaneyulu, Member (J)]. -  Heard both sides. 2. M/s. Sunflag Iron & Steel Limited are an integrated steel plant, inter alia engaged in the manufacture of goods falling under Chapter 72 of the Central Excise Tariff. In their factory, the appellants manufacture sponge iron from the iron ore and manufacture down&....

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....paying duty on the sale price at which the goods were sold from the depot. Such a price included the freight from the factory gate to depot. By Notification No. 13/2000-C.E., dated 1-3-2000, the duty was sought to be levied on the goods at the factory gate in respect of goods manufactured and sold by an integrated steel plant at place other than the factory, treating such sales as if made at the f....

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.... The contention of the appellants is that the objection raised by the department is untenable. The department does not dispute that the appellants are an 'integrated steel plant'. However, the cause for demand is that the appellants have used sponge iron and waste and scrap purchased from the market for the manufacture of specified final products. According to the department, since the appellants ....