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TMI Blog1996 (1) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... at runners and risers did not attract Notification No. 53/80, dated 13-5-1980, as amended. 4. Item 26 as it stood at the material time reads as follows :- Steel ingots including steel melting scrap . 5. It was, however, their contention that the above definition is an inclusive definition and runners and risers were nothing but steel melting scrap and even the CBEC has mentioned in its letter F. No. 139/29/73-CX. IV, dated 23-8-1973 addressed to Collector of Central Excise, Patna that the notification has to be read in the context of the description and not in isolation. 6. Subsequently, in 1982, the above advice was amended and the Board took the stand that the exemption notification then prevalent covered only steel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat a construction should be adopted which will not produce anomalous results as mentioned in `Maxwell - 12th Edition. 6. The definition of `Scrap has since been statutorily provided as follows :- Waste and scrap means waste and scrap of Iron and Steel fit only for the recovery of metal or for use in the manufacture of chemicals but does not include slag, ash other residues. The Finance Minister, in his speech had mentioned that the definition in vogue has now been given a statutory status. 7. It was his submission that runners and risers which are produced during the course of manufacture of ingots are fit for further hot treatment but are not fit for recovery of metal and cannot be taken as steel melting scrap. They will hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nto the expression steel ingots and consider it in the implied notification. Had the Government intended to exempt steel melting scrap, they would have done so by specifying it in the relevant notification. Even the Tribunal had not agreed that runners and risers are steel ingots and they are merely melting scraps. 11. It was also his contention that reference to the speech of the Finance Minister and the definition of waste and scrap subsequently included in the tariff is of no relevance and has no bearing on the case as it pertains to much later period and was not in force during the relevant period with which we are concerned. 12. It was also his contention that runners and risers can neither be considered as waste and scrap nor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be treated either as steel ingots or steel melting scrap. 17. The dictionary definition cited before us does not help because it relates only to the definition of ingots and does not relate to runners and risers. 18. The learned DR is correct in pointing out that the subsequent speech of Finance Minister or introduction of the definition of waste and scrap is of no help as it does not relate to or cover the period in question. 19. Another fundamental question which, therefore, faces us is whether runners and risers could by themselves be considered as excisable goods. Admittedly, they arise necessarily and incidentally during the course of process of manufacture of ingots. Nobody adopts a manufacturing process with a view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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