TMI Blog1986 (5) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal against the order of Collector of Central Excise Customs, Ahmedabad. The appellants had been called upon to pay duty in respect of MS round bars produced by them by re-rolling of runners and risers, the melting scrap and misroll and short length ingots, denying them the benefit of exemption under Notification No. 206/63 and as amended from time to time. The appellants are found to have cleared 717.636 metric tonnes of MS round bars without payment of duty. The Collector had denied them the exemption under 206/63 as claimed by them as also under 152/77. The benefit of 206/63 was denied for the reason that the MS round bars had not been produced out of the materials enumerated in the notification. Benefit of notification, 152/77 was r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he plea regarding treating the runners and risers as steel ingots is concerned, we have taken into account various pleas made by the appellants in this appeal which was heard with its appeals in respect of the same issue. The orders in this regard have been issued in respect of those appeals in the CEGAT Order dated 29-5-1986 in Appeal No. E/114/83-B1 and other six appeals in case of Collector Central Excise, Chandigarh v. M/s. Modern Steel Limited, Mandi Gobindgarh and Others. We have followed the decision of M/s. Ravindra Steel : 1983 E.L.T. 413 and held that runners and risers are not ingot. The benefit of exemption is, therefore, not available when runners and risers are used for manufacture of MS rods based on this plea. 3. So far as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e covered by item (1) of the notification No. 206/63. However, we observe that there is nothing on record or in the findings of the lower authorities that runners and risers were duly paid materials for the purposes of extending the benefit of notification. In view of the above, so far as this aspect is concerned, we remand the case to Collector (Appeal) for de novo consideration and decision in the light of the above. 3A. So far as other materials out of which MS rods are produced and in respect of which duty demand has been raised and described as melting scrap are concerned, the nature of these has not been brought on record nor any findings in regard thereto have been given by the lower authorities in their orders. However, the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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