RAY, C.J. - (1.) THE Judgment of the court was delivered by
(2.) THESE appeals are by certificate from the judgment dated 18/04/1969 of the High court of Patna. The High court quashed the orders of the revenue authorities dated 7/07/1967. The respondents claimed before the revenue authority exemption from the payment of duty in respect of duty-paid pig iron which was used in the making of steel ingots.
(3.) THE respondent manufactures iron and steel products. THE respondent manufactures ingot moulds and bottom stools from pig iron for use in steel melting shops. THE respondent pays central excise duty on such ingot moulds and bottom stools in accordance with the provisions contained in S. 3 of the central Excises and Salt Act, 1944 hereinafter referred to as the Act. S. 3 of the Act is the charging section. S. 3 states that there shall be levied and collected in such manner as may be prescribed duties of excise on all excisable goods other than salt which are produced or manufactured at the rates set forth in the First Schedule.;