2000 (10) TMI 264

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.... for the Appellant. S/Shri N.K. Thaman, Advocate and Ashwani Kumar, Excise Executive of M/s. Mukesh Steels Ltd., for the Respondents. [Order per : V.K. Agrawal, Member (T)]. - In all these appeals filed by the Revenue the common issue involved is whether runners and risers arising in the course of manufacture of ingots in a unit paying duty under Section 3A of the Central Excise Act are exempt....

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....n taken therein. 4. The Appellant Tribunal in the case of CCE, Chandigarh v. K.C. Alloys & Steels & Others, final order No. E/1493-1506, 1515-1521, 1572, 1574-1594, 1694/2000-B, dated 27-9-2000, involving the same issue has held as under :- "Applying the ratio of all the decisions discussed earlier and the fact that the Notification exempts waste and scrap when such waste and scrap arises i....