UNION OF INDIA & ORS: vs TATA IRON & STEEL CO. LTD., JAMSHEDPUR

The Supreme Court interpreted Notification No. 30/60 under the Central Excises and Salt Act, 1944, holding that exemption from excise duty on steel ingots applies even when duty-paid pig iron is mixed with non-duty-paid materials. The Court found that the Revenue Authorities erred in restricting the exemption to cases where only duty-paid pig iron is used. The Court emphasized that double taxation on the same article is impermissible, thereby upholding the High Court's decision to quash the orders of the Revenue Authorities.