2004 (1) TMI 488

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..... ang, Member (J)]. Appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the benefit of Notification No. 50/97-C.E., dated 1-8-1997 was denied to the appellants in respect of Runners and Risers arisen in the course of manufacture of Ingots and Billets. 2. Heard both sides. 3. The appellants are engaged in the manufacture of non-alloy steel i .....

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..... Therefore, we find no infirmity in the impugned order passed by the Commissioner whereby benefit of Notification No. 50/97-C.E., dated 1-8-97 was denied. 4. During the arguments the appellants also claimed the benefit of Notification No. 49/97-C.E. We find that this Notification provides exemption to waste and scrap arising in course of manufacture of ingots and billets of non-alloy steel on whi .....

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