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
goods and inputs, whereupon an excess stock of 105.740 MTs of lead ingots (finished product) was found vis-a-vis the recorded balance ... manufacturing lead ingots without accountal in RG -1. These ingots were also found to be identical to the "MTIL"- marked ingots found in GPCL
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
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
