2008 (9) TMI 705

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....ne, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  None appeared on behalf of the respondent in spite of notice. 2. Heard ld. DR. Revenue filed this appeal against the impugned order whereby benefit of Notification No. 49/97 dt. 1-8-1997 was extended in respect of waste and scrap manufactured during Aug.'97 and cleared after 1-9-97. The contention of the revenue....

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....nd scrap falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), when such waste and scrap arises in the course of manufacture or production of- (a) ingots and billets of non-alloy steel falling under sub-heading Nos. 7206.90 and 7207.90 of the Schedule to the said Central Excise Tariff Act, in an induction furnace unit, on which the duty of excise is paid under Sect....