V.K. Agrawal, Member (T)
1. In all these appeals filed by the Revenue the common issue involved is whether runners and risers arising in the course of manufacture of ingots in a unit paying duty under Section 3A of the Central Excise Act are exempted from payment of duty under Notification No. 49/97-C.E., dated 01.08.1997.
2. Shri Ashwani Kumar, Excise Executive, appeared on behalf of M/s. Mukesh Steel Ltd. and Shri N.K. Thaman, learned Advocate, appeared on behalf of M/s. Vishwakarma Alloys Ltd. In respect of other respondents no one appeared on their behalf. Shri V.M. Udhoji, learned DR represented the Government and placed reliance on the decision of the Tribunal in the case of Bengal Ferro Alloys and Steel Ltd. v. CCE, Bolpur, 1998 (104) E.L.T. 766 (Tribunal).
3. Learned DR as well as the learned Advocate and representative of the Respondents submitted that the Tribunal has already heard other cases involving the same issue, and the order has been reserved and these appeals may also be disposed of on the basis of decision taken therein.
4. The Appellant Tribunal in the case of CCE, Chandigarh v. K.C. Alloys and Steels and Ors., final order No. E/1493-1506, 1515-1521, 1572, 1574-1594, 1694/2000-B, dated 27.09.2000, involving the same issue has held as under :-“Applying the ratio of all the decisions discussed earlier and the fact that the Notification exempts waste and scrap when such waste and scrap arises in the course of manufacture of ingots and billets of non-alloy in all induction furnace unit on which duty of excise is paid under Section 3A of the Act, the benefit of exemption cannot be denied to the runners and risers in question as they squarely fall within the ambit of notification No. 49/97-CE.”
5. Following this decision we hold that the exemption under Notification No. 43/97 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.