2008 (9) TMI 705

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..... [Order per : S.S. Kang, Vice-President]. None appeared on behalf of the respondent in spite of notice. 2. Heard ld. DR. Revenue filed this appeal against the impugned order whereby benefit of Notification No. 49/97 dt. 1-8-1997 was extended in respect of waste and scrap manufactured during Aug. 97 and cleared after 1-9-97. The contention of the revenue is that benefit of Notification is a .....

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..... ntral Excise Tariff Act, 1985 (5 of 1986), when such waste and scrap arises in the course of manufacture or production of- (a) ingots and billets of non-alloy steel falling under sub-heading Nos. 7206.90 and 7207.90 of the Schedule to the said Central Excise Tariff Act, in an induction furnace unit, on which the duty of excise is paid under Section 3A of the Central Excise Act, 1944 (1 of 1944), .....

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