https://www.taxtmi.com/caselaws?id=94141 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. en-us Thu, 12 Oct 2000 00:00:00 +0530 Sat, 19 Nov 2011 13:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94141 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. Case-Laws Central Excise Thu, 12 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94141