2000 (10) TMI 382 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that runners and risers emerging during the manufacture of ingots are eligible for exemption from excise duty as waste and scrap under Notification No. 49/97-C.E. The Tribunal's decision was based on a previous case involving the same issue. Consequently, the appeals filed by the Revenue were rejected.