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of <h1>Appeal Dismissed: Molten Iron Not Chargeable to Duty</h1> <h3>ARAKONAM CASTINGS, FORGINGS LIMITED. Versus COMMR. OF C. EX., MADRAS</h3> ARAKONAM CASTINGS, FORGINGS LIMITED. Versus COMMR. OF C. EX., MADRAS - 1996 (84) E.L.T. 473 (Tribunal) The appeal was against the order of the Collector of Central Excise (Appeals), Madras regarding duty exemption for scrap iron and steel. The appellants argued that the scrap was generated from duty-paid materials received from another factory. However, the Tribunal found that the molten iron received by the appellants was not chargeable to duty, so the appeal was dismissed.
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