https://www.taxtmi.com/caselaws?id=95054 Waste and scrap generated during the manufacture of ingots, including runners and risers, was treated as covered by the exemption under Notification No. 49/97-CE because it arose in the course of manufacture in an induction furnace unit discharging duty under Section 3A of the Central Excise Act, 1944. The Tribunal followed its earlier ruling that such by-products fall within the notification's scope, so the exemption was available and the Revenue's challenge failed. en-us Fri, 03 Nov 2000 00:00:00 +0530 Wed, 07 Dec 2011 15:26:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95054 Waste and scrap generated during the manufacture of ingots, including runners and risers, was treated as covered by the exemption under Notification No. 49/97-CE because it arose in the course of manufacture in an induction furnace unit discharging duty under Section 3A of the Central Excise Act, 1944. The Tribunal followed its earlier ruling that such by-products fall within the notification's scope, so the exemption was available and the Revenue's challenge failed. Case-Laws Central Excise Fri, 03 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95054