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<h1>Manufacturing of Ingots: Duty Exemption for Runners & Risers under Section 3A</h1> The Appellate Tribunal CEGAT, New Delhi held that runners and risers in the manufacture of ingots in a unit paying duty under Section 3A of the Central ... Eligible to exemption under Notification No. 43/97-C.E. The Appellate Tribunal CEGAT, New Delhi ruled that runners and risers arising in the manufacture of ingots in a unit paying duty under Section 3A of the Central Excise Act are exempt from duty under Notification No. 49/97-C.E. The Tribunal held that the exemption applies to waste and scrap arising during the manufacture of ingots in such units. Therefore, the appeals filed by the Revenue were rejected.