2002 (11) TMI 106

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....e entitled to the benefit of Notification No. 53/64, dated March 1, 1964, which reads as under : "Notification G.S.R. In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts steel ingots falling under Item No.26 of the First Schedule to the Central Excise and Salt Act, 1944 (1 of 1944), produced from fresh unused ....

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.... scrap: (a) should have suffered duty under the said Item 26 of the first Schedule and (b) no set off of duty has already been availed of in respect of such scrap; and (3) the quantum of exemption is limited to so much of the duty of excise as is proved to have been paid on such fresh unused steel melting scrap under Item 26 of the first Schedule. 3.The appellants made a large claim. But the cl....

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....sustained for two reasons. First, the revisional authority, namely, the Central Government, in its order dated September 7, 1979 found, "Therefore, what the petitioners received back was not the same material in its pristine form, which the petitioner had despatched, but only a mutilated or turncated form of the duty-paid bloom, rendered into steel melting scraps." 6.The High Court has not t....