been paid;
(d) lead ash, lead slag and lead residues.
2.3 Ld. Advocate submits that the lead ingots at Sl. Nos. (iii) and (iv) above ... duty-paid lead ingots i.e. duty paid ingots imported by the appellants and duty paid ingots obtained from MMTC, exempted lead ingots purchased from
drained battery containing lead. This was followed by another letter dated 8th August, 1992. The assessee purchased the unwrought lead ingots from ... batteries contained lead, (ii) metal scrap (lead cable sheating), (iii) lead dross, (iv) caustic soda flacks, (v) soda ash and (vi) lead battery plates scrap
product of 99.9% of refined lead. Further, process of making refined lead from unrefined lead shows that when unrefined lead is obtained, it has impurity ... confirms the requirement of lead of the highest purity to make the lead acid batteries. The use of lead ingots from refined lead ingot
lead ingots obtained through MMTC.
3) Ingots purchased from refiners.
4) Ingots received from job workers to whom waste & scrap
of lead was sent ... lead ingots.
For the purchase of ingots from first and second source, there is
no dispute. With regard to the third source, namely, ingots purchased
purpose of manufacture of their final products, they purchased duty paid lead ingots and availed of credit for duty paid thereon. During the manufacturing process ... into existence during the course of manufacture of excisable goods from lead ingots and for removal thereof, provisions of Rule 57F(4) would stand attracted
used batteries and to recycle used lead batteries
from the company company and supply re-melted lead
ingots at the ratio of 62% for Automotive ... melted lead for
conversion of used lead batteries by the accused to
supply re-melted lead ingots to the complainant
company. After completion of contract
manufacturer inter-alia of Lead Acid Batteries. Such
lead acid batteries of plaintiff are manufactured by smelting and refining of
lead and allied alloys ... purpose, it is plaintiff's say that it requires
remelted lead ingots which according to plaintiff is an essential ingredient for
plaintiff
Soda.
2.The petitioner had placed orders for import of Remelted Lead
Ingots from the supplier in China and had paid the necessry charges ... Chineese exporter had cheated the
petitioner and instead of exporting Remelted Lead Ingots, had exported
packs of Caustic Soda Bags and Industrial Salt. The petitioner
unit was inspected on 29.05.2023.
• The unit carries out manufacturing of lead ingots.
• The unit has obtained valid Consent to Operate and has applied ... unit was inspected on 29.05.2023.
• The unit carries out manufacturing of lead ingots.
• The unit has obtained valid Consent to Operate and authorization
under Hazardous
manufacture of copper rods, lead alloys, ingots,
2
re-melted copper ingots, re-melted lead ingots falling under Chapter 74 and
78 of the First ... shown manufacture of copper rods, lead
alloys ingots, re-melted copper ingots, re-melted lead in goods.
7
iv) The DG set found installed
