https://www.taxtmi.com/caselaws?id=110829 Runners and risers arising during manufacture of non-alloy steel ingots and billets were not eligible for exemption under either Notification No. 50/97-C.E. or Notification No. 49/97-C.E. The goods were classified under Chapter Heading 7204.90 and fell outside Notification No. 50/97-C.E., which applied only to specified ingots and billets manufactured under the compounded levy regime. Notification No. 49/97-C.E. also did not apply because it covered waste and scrap arising from manufacture of ingots and billets on which duty was payable under Section 3A, whereas the relevant period pre-dated the introduction of that regime. The resulting position was denial of exemption under both notifications. en-us Fri, 09 Jan 2004 00:00:00 +0530 Wed, 18 Apr 2012 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110829 Runners and risers arising during manufacture of non-alloy steel ingots and billets were not eligible for exemption under either Notification No. 50/97-C.E. or Notification No. 49/97-C.E. The goods were classified under Chapter Heading 7204.90 and fell outside Notification No. 50/97-C.E., which applied only to specified ingots and billets manufactured under the compounded levy regime. Notification No. 49/97-C.E. also did not apply because it covered waste and scrap arising from manufacture of ingots and billets on which duty was payable under Section 3A, whereas the relevant period pre-dated the introduction of that regime. The resulting position was denial of exemption under both notifications. Case-Laws Central Excise Fri, 09 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110829