Exemption for runners and risers in ingot manufacture extends to scrap arising during the process under the notification.

Runners and risers arising during the manufacture of ingots in induction furnace units paying duty under Section 3A were treated as exempt waste and scrap under Notification No. 49/97-C.E. The Tribunal applied its earlier view on the same issue and extended the exemption to runners and risers generated in the manufacturing process, so the exemptive benefit could not be denied. On that basis, the Revenue's challenge failed and the goods remained within the notification's scope.

---

---

Issues: Whether runners and risers arising during manufacture of ingots in a unit discharging duty under Section 3A of the Central Excise Act were entitled to exemption under Notification No. 49/97-C.E. dated 1-8-1997.

Analysis: The Tribunal followed its earlier decision on the same issue and applied the view that the exemption for waste and scrap arising in the course of manufacture of ingots and billets in induction furnace units paying duty under Section 3A extended to runners and risers generated in the manufacturing process. On that basis, the exemptive benefit could not be denied.

Conclusion: The runners and risers were held to be covered by the exemption notification and the Revenue's appeals failed.

---