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
disputed that the respondent is a manufacturer of
Lead Alloy/Lead Ingot and liable to pay duty thereon,
but whole of their turnover is well ... deals solely in lead. They exchange
the metals other than lead with their
counterparts in lieu of lead ingot. There is no
monetary consideration
lead alloy from 1.07 kgs of lead scrap, as per Input-Output Norms, has been considered for calculating the quantum of lead ingots manufactured ... Lead Ingots 99.97%
Purity/Antimonial Lead (Lead Antimony Alloy)/Calcium Lead Alloy (Lead Calcium Alloy)
1 kg.
1. Lead Scrap Namely ISRI Radio Racks, Relay
CENVAT credit under Cenvat Credit Rules, 2004 with respect to Lead Ingots, used internal lining or coating of certain reaction vessels.
2. Shri ... with lead. Learned Advocate argued that coating of the vessels is an essential requirement in the manufacture of the chemicals therefore, lead ingots used
conversion of various grades and types of lead
alloy, received lead alloy scrap, lead dross, lead
sludge, etc., from the units of M/s. Exide ... goods viz. various grades of
antimonial lead scrap, calcium lead scrap, lead alloy
scrap, lead dross, lead sludge, etc., generated during
the manufacturing process undertaken
conversion of various grades and types of lead
alloy, received lead alloy scrap, lead dross, lead
sludge, etc., from the units of M/s. Exide ... goods viz. various grades of
antimonial lead scrap, calcium lead scrap, lead alloy
scrap, lead dross, lead sludge, etc., generated during
the manufacturing process undertaken
zinc" contrary to the declaration that the goods were "lead
ingots". The goods imported under the two BEs were seized
under section ... lead ingots", whereas actually the imported goods were "zinc
ingots", however, it has been ascertained that the "lead ingots
grounds, without adducing any cogent evidences.
(b) By using lead scraps, re-melted lead Ingot, re- melted lead Block, they
manufactured pure Lead Ingot. Such ... manufacturing Lead alloys, Lead oxide Grey, Litharge,
Lead oxide Red etc, called as downstream products. Rest of the pure lead
ingot manufactured by them were
During physical
verification of goods, 44531.50 kgs. of 'Lead Ingots' valued at
Rs.56,42,507/- was found un-accounted in the factory ... issued to the appellant for confiscation of the same.
Those Lead Ingots were provisionally released to the appellant on
17.6.2014. Based upon that search, investigation
find that the appellant is engaged in the manufacture of refined lead ingots, lead rods and ingots falling under Chapter 78 of first schedule ... material, shortages of 18.870 MT of re-melted lead ingots and 43.380 MT of re-melted lead blocks involving duty to the tune
