https://www.taxtmi.com/caselaws?id=72881 Runners and risers arising in the manufacture of steel ingots were treated as melting scrap, not steel ingots, because they were leftover material without definite shape, size, or identifiable end-use; accordingly, the benefit of Notification 237/75 was denied. The article also notes that trade notices and a ministerial speech could not enlarge the scope of the exemption. On limitation, the extended period was held unavailable because the classification lists, returns, and records disclosed the clearances, and there was no evidence of suppression or clandestine removal; the demand could therefore operate only for the normal period. en-us Tue, 12 May 1987 00:00:00 +0530 Wed, 25 May 2011 16:07:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72881 Runners and risers arising in the manufacture of steel ingots were treated as melting scrap, not steel ingots, because they were leftover material without definite shape, size, or identifiable end-use; accordingly, the benefit of Notification 237/75 was denied. The article also notes that trade notices and a ministerial speech could not enlarge the scope of the exemption. On limitation, the extended period was held unavailable because the classification lists, returns, and records disclosed the clearances, and there was no evidence of suppression or clandestine removal; the demand could therefore operate only for the normal period. Case-Laws Central Excise Tue, 12 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72881