2000 (10) TMI 382

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....PRESENTED BY : Shri K.K. Goel, SDR, for the Appellant. Shri Manish Pushkar, Advocate, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. -  In all these appeals preferred by Revenue the common issue involved is whether runners and risers emerging during the process of manufacture of ingots are eligible for exemption from payment of duty of excise under Notification No. 49/9....

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....e Tribunal in the case of CCE, Chandigarh v. K.C. Alloys & Steel Castings & Others, Final Order No. E/1450-1493/2000-B, dated 26-9-2000 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 in the course of manufacture of ingots and billets of non-alloy ....