https://www.taxtmi.com/caselaws?id=82924 Steel ingots manufactured from inputs purchased as trimmings, punched sheets, cuttings, rods, bars and similar remnants were held to fall outside Item 25(8), which covers only pieces roughly shaped by rolling or forging. Those materials were treated instead as waste and scrap under Item 25(3), because they were leftover pieces or miscellaneous scrap rather than the specified shaped inputs. As Item 25(3) was not among the tariff entries listed in Notification No. 208/83-CE, the exemption for ingots made from eligible inputs was unavailable. en-us Fri, 11 Jun 1993 00:00:00 +0530 Fri, 08 Jul 2011 12:06:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82924 Steel ingots manufactured from inputs purchased as trimmings, punched sheets, cuttings, rods, bars and similar remnants were held to fall outside Item 25(8), which covers only pieces roughly shaped by rolling or forging. Those materials were treated instead as waste and scrap under Item 25(3), because they were leftover pieces or miscellaneous scrap rather than the specified shaped inputs. As Item 25(3) was not among the tariff entries listed in Notification No. 208/83-CE, the exemption for ingots made from eligible inputs was unavailable. Case-Laws Central Excise Fri, 11 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82924