1997 (3) TMI 294

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.... Respondent. [Order per : J.H. Joglekar, Member (T)]. - The assessees manufactured steel ingots falling under tariff item 26. During the production of the ingots runners and risers were also produced. The assessees filed price list No. 1/80 effective from 19-6-1980. Where such runners and risers were used for manufacture of steel ingots, their claim for Notification 16/79-C.E., dated 20-1-1979 ....

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....l after the ingot has been removed from the ingot mould. But this is not the only meaning of this term. The material, which is left over and solidifies in the refractory channel taking in the molten metal from the furnace to the moulds is also a runner. Such runners could be of substantial size. Ld. Consultant showed us some photographs which showed that the runners were bars of considerable lengt....