2000 (10) TMI 264 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that runners and risers arising in the manufacture of ingots in a unit paying duty under Section 3A of the Central Excise Act are exempt from duty under Notification No. 49/97-C.E. The Tribunal held that the exemption applies to waste and scrap arising during the manufacture of ingots in such units. Therefore, the appeals filed by the Revenue were rejected.