https://www.taxtmi.com/caselaws?id=94993 Notification No. 49/97-C.E. was treated as covering waste and scrap arising during the manufacture of ingots and billets in a unit discharging duty under section 3A of the Central Excise Act. Runners and risers generated in the course of ingot manufacture were regarded as falling within that exempt category, so the exemption was available to such by-products. On that basis, the Revenue's challenge failed and the exemption was confirmed for runners and risers emerging in the manufacturing process. en-us Thu, 19 Oct 2000 00:00:00 +0530 Tue, 06 Dec 2011 13:00:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94993 Notification No. 49/97-C.E. was treated as covering waste and scrap arising during the manufacture of ingots and billets in a unit discharging duty under section 3A of the Central Excise Act. Runners and risers generated in the course of ingot manufacture were regarded as falling within that exempt category, so the exemption was available to such by-products. On that basis, the Revenue's challenge failed and the exemption was confirmed for runners and risers emerging in the manufacturing process. Case-Laws Central Excise Thu, 19 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94993