ORDER
G.A. Brahma Deva, Member (J)
1. These are six appeals. The appeals at S. No. 1-5 were represented by Shri N.C. Sogani, Consultant. Appellant M/s Dharam Engineering Co. remained absent. Since the issue involved is common in all the six cases, they are clubbed together and are being taken together for the purpose of disposal.
2. The Additional Collector who adjudicated the proceedings in all these cases has denied the benefit in terms of Notification No. 74/62, dated 24-4-1962 on the ground that the appellants had used duty paid pig iron for the manufacture of C.I. Castings and the exemption to C.I. cast articles was available under the said notification if these were produced out of old iron or steel scrap or scrap obtained from duty paid virgin metal. He observed that there is no mention of the pig iron or admixture of pig iron etc. in the above notification and in all these cases since the pig iron was used in the manufacture of C.I. Cast articles by the assessee, they cannot claim exemption.
3. Shri N.C. Sogani submitted that the issue involved in this case is no longer res integra in view of the decision of the Tribunal in the case of Pioneer Alloy Castings Ltd. v. C.C.E., Hyderabad reported at 1997 (95) E.L.T. 72 (Tribunal). It was held therein that “As regards the eligibility of exemption in terms of Notification No. 74/62, Patna High Court has observed that exemption notification while construing ambiguity, if any, in the said notification, must be in favour of the assessees. In the instant case, we find that since there is no specific word that final products are to be produced only out of old iron and steel scrap, we are of the view that the ratio of the said decision is applicable to the facts of this case.”
4. Since the issue has already been decided by the Tribunal and Patna High Court as referred to above, following the precedence we accept the contention of the appellants and accordingly we hold that the appellants are entitled to claim exemption in terms of Notification 74/62. Accordingly all these appeals are disposed of in the above terms.