https://www.taxtmi.com/caselaws?id=97637 The Tribunal held that M/s. Gurkartar Steels (P) Ltd. was not eligible for the concessional rate of central excise duty under Notification No. 53/80-CE for steel ingots manufactured from end cuttings as they did not qualify as "fresh un-used steel melting scrap." The Tribunal upheld the decision that M/s. Gurkartar was liable to pay the differential duty under Notification No. 147/77-CE, confirming a demand of Rs. 89,532.01 for the specified period. The appeal was rejected based on established legal precedents and factual analysis. 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 The Tribunal held that M/s. Gurkartar Steels (P) Ltd. was not eligible for the concessional rate of central excise duty under Notification No. 53/80-CE for steel ingots manufactured from end cuttings as they did not qualify as "fresh un-used steel melting scrap." The Tribunal upheld the decision that M/s. Gurkartar was liable to pay the differential duty under Notification No. 147/77-CE, confirming a demand of Rs. 89,532.01 for the specified period. The appeal was rejected based on established legal precedents and factual analysis. Case-Laws Central Excise Fri, 29 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97637