2000 (11) TMI 370

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....for the Respondents. [Order per : V.K. Agrawal, Member (T)]. -  In this appeal filed by the Revenue the issue involved is whether runners and risers emerging during the process of manufacture of ingots are eligible for exemption from payment of duty under Notification No. 49/97-CE dated 1-8-97 as waste and scrap. 2. When the matter was called no one was present on behalf of the ....

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....he 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 in all induction furnace unit on which duty of excise is paid under Section 3A of the Act, the benefit of exemption cannot be denied to the runners and risers in question as they squarely fall within the ambit of notification No. 49/97-CE." 4.&em....