CCE Vs. BALAGHAT STEEL (P) LTD.

JUDGEMENT

(1.) REVENUE filed these appeals against the common Order -in -Appeal passed by the Commissioner (Appeals). Heard both sides. The contention of the Revenue is that the respondents are not entitled for the benefit of Notification No. 49/97 -CE dt. 1.8.1997 as the appellants are paying duty on actual production on their furnace.

(2.) The intention of the respondent is that the appellants are working under Section 3A of Central Excise Act which is not disputed by the Revenue and the Tribunal in the case of CCE, Chandigarh v. K.C. Alloys & Steel Castings reported in : 2001 (130) ELT 169 held that runners and risers arising in induction furnace units working under Section 3A of Central Excise Act are entitled for the benefit of Notification No. 49/97 -CE even if such runners and risers are treated as re -rollable scrap falling under Heading 72.06 of the Tariff. The Tribunal held as under: