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of <h1>Excise Duty Exemption for Non-Alloy Steel Waste and Scrap in Induction Furnaces and Hot Re-Rolling Mills</h1> Notification No. 49/97-C.E., dated August 1, 1997, issued under the Central Excise Act, 1944, exempts waste and scrap generated during the manufacturing of certain non-alloy steel products from excise duty. Specifically, the exemption applies to waste and scrap from the production of ingots and billets of non-alloy steel in induction furnace units, and hot re-rolled products of non-alloy steel in hot re-rolling mills, provided the excise duty is paid under section 3A of the Central Excise Act, 1944. This exemption is granted in the public interest.
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