https://www.taxtmi.com/caselaws?id=74424 Troughs cut out from cold rolled sheets were treated as scrap wholly used and consumed in the manufacture of ingots, so they merged with the ingots in the same manner as other steel manufacturing scrap. On that basis, and following earlier identical Tribunal decisions, the demand was held unsustainable and the Revenue's appeal failed. The discussion also considered whether Notification No. 75/67 dated 20-5-1967 applied, but the decisive point was the character and end-use of the troughs as manufacturing scrap. en-us Tue, 26 May 1987 00:00:00 +0530 Wed, 08 Jun 2011 17:31:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74424 Troughs cut out from cold rolled sheets were treated as scrap wholly used and consumed in the manufacture of ingots, so they merged with the ingots in the same manner as other steel manufacturing scrap. On that basis, and following earlier identical Tribunal decisions, the demand was held unsustainable and the Revenue's appeal failed. The discussion also considered whether Notification No. 75/67 dated 20-5-1967 applied, but the decisive point was the character and end-use of the troughs as manufacturing scrap. Case-Laws Central Excise Tue, 26 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74424