1982 (1) TMI 64

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....rs in the revision application. Since the facts and the issues involved are very clear, Government do not consider it necessary to give a hearing for the disposal of this case. 2. Briefly stated, the facts of the case are that the petitioners, manufacturers of steel ingots from old iron or steel melting scrap with the aid of electric furnace, cleared runners and risers which arise during the ma....

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....ffect of levying duty on goods which were otherwise exempt by virtue of Notification No. 237 of 75. 4. The Government observe that in their earlier order No. 114-115, dated 25-2-1981 in another case the Government have already held that when the ingots were exempted under Notification No. 237 of 75 it would not be reasonable to deny the exemption to the steel melting scrap including runners and....

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....e aid of electric furnace. Therefore, Notification No. 16 of 79 is in some respects wider in scope bringing into its ambit even such steel ingots as are manufactured from raw materials which are not specified in Notification No. 237 of 75. In view of the above, the Government consider that it cannot be said that runners and risers obtained during the manufacture of steel ingots from the raw materi....