https://www.taxtmi.com/caselaws?id=97637 Steel melting scrap, for purposes of Notification No. 53/80-CE, was understood as scrap arising in the course of steel melting or steel making, not merely material fit for melting. End cuttings of steel billets, bars and flats arose at an earlier stage and were treated as distinct from scrap generated during the melting process. Fresh unused steel melting scrap was also distinguished from unused steel scrap for melting. On that interpretation, the end cuttings did not fall within the notified description and the concessional duty benefit was unavailable. en-us Fri, 29 Sep 2000 00:00:00 +0530 Tue, 17 Jan 2012 15:32:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97637 Steel melting scrap, for purposes of Notification No. 53/80-CE, was understood as scrap arising in the course of steel melting or steel making, not merely material fit for melting. End cuttings of steel billets, bars and flats arose at an earlier stage and were treated as distinct from scrap generated during the melting process. Fresh unused steel melting scrap was also distinguished from unused steel scrap for melting. On that interpretation, the end cuttings did not fall within the notified description and the concessional duty benefit was unavailable. Case-Laws Central Excise Fri, 29 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97637