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<h1>Tribunal allows appeal on duty credit for steel ingots, remands without deposit.</h1> <h3>GUPTA CONCAST LIMITED Versus COMMISSIONER OF C. EX., AURANGABAD</h3> GUPTA CONCAST LIMITED Versus COMMISSIONER OF C. EX., AURANGABAD - 2002 (148) E.L.T. 688 (Tri. - Mumbai) The appeal involved a dispute over the credit of duty paid on steel ingots manufactured from ferrous scrap. The appellant argued that the duty paid by the manufacturer should be fully credited. The Tribunal allowed the appeal, set aside the Commissioner's order, and remanded the matter for decision without requiring any deposit.