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2004 (1) TMI 488 - AT - Central Excise
Issues:
1. Denial of benefit of Notification No. 50/97-C.E. to runners and risers in the manufacture of ingots and billets. 2. Claim for benefit under Notification No. 49/97-C.E. for waste and scrap arising in the manufacture of ingots and billets. Issue 1: Denial of benefit of Notification No. 50/97-C.E. to runners and risers: The appeal was filed against the order-in-appeal denying the benefit of Notification No. 50/97-C.E. to runners and risers in the manufacture of non-alloy steel ingots. The appellants argued that the runners and risers should be covered under the notification, which provides a concessional rate of duty for ingots and billets manufactured before a specific date. However, it was found that goods falling under Chapter Heading 7204.90, which includes runners and risers, were not covered under the said notification. Therefore, the Tribunal upheld the Commissioner's decision to deny the benefit of Notification No. 50/97-C.E. to the appellants. Issue 2: Claim for benefit under Notification No. 49/97-C.E. for waste and scrap: During the arguments, the appellants also claimed the benefit of Notification No. 49/97-C.E., which provides exemption for waste and scrap arising in the manufacture of ingots and billets of non-alloy steel. However, it was revealed that the runners and risers in question, on which duty was confirmed, were from a period before the introduction of the Compounded Levy Scheme. As per the notification's requirement, the waste and scrap must arise during the period when duty is paid under Section 3A of the Central Excise Act. Since the runners and risers in question did not meet this criterion, the appellants were not entitled to the benefit of Notification No. 49/97-C.E. Consequently, the appeal was dismissed by the Tribunal. This detailed analysis of the judgment highlights the issues of denial of benefits under two specific notifications related to the manufacture of ingots and billets, providing a comprehensive overview of the Tribunal's decision regarding each issue raised in the appeal.
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