Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2000 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2000 (11) TMI 370 - AT - Central ExciseExtract: .......9/97-CE. rdquo 4. emsp Following this decision we hold that the exemption under Notification No. 49/97 is available to runners and risers which emerge during the process of manufacture of ingots in a unit where the duty liability is discharged under Section 3A of the Central Excise Act. Accordingly all the appeals filed by the Revenue are rejected.
|