https://www.taxtmi.com/caselaws?id=109911 An induction furnace unit producing both steel castings and non-alloy steel ingots fell within the special levy regime because the exclusion in Notification No. 30/97-C.E. (N.T.) applied only where castings were ordinarily produced and ingots arose merely incidentally. The ordinary character of production could be determined from output data, and comparable production of castings and ingots showed that ingot manufacture was not merely incidental. The unit was therefore not entitled to assessment under the normal duty regime and liability under Section 3A was correctly upheld. en-us Wed, 16 Jul 2003 00:00:00 +0530 Thu, 12 Apr 2012 17:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109911 An induction furnace unit producing both steel castings and non-alloy steel ingots fell within the special levy regime because the exclusion in Notification No. 30/97-C.E. (N.T.) applied only where castings were ordinarily produced and ingots arose merely incidentally. The ordinary character of production could be determined from output data, and comparable production of castings and ingots showed that ingot manufacture was not merely incidental. The unit was therefore not entitled to assessment under the normal duty regime and liability under Section 3A was correctly upheld. Case-Laws Central Excise Wed, 16 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109911