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
M/S Radha Krishan Industries vs The State Of Himachal Pradesh on 20 April, 2021
assessee used to receive pig lead or lead ingots from its
customers for conversion into lead suboxide and lead
monoxide. After subjecting the said lead ... manufacture undertaken by the appellant. It
appears that the customer entrusts lead ingots to the
appellant who manufactures lead suboxide and litharge from
them. Whether
import of 24,326 MT of Billets
and 2300 MT of Lead Ingot by them, and cleared duty-free
under the DEC Scheme was illegal ... chargeable
of 24,326 MT of Billets and 2300 MT of Lead Ingot along with
any other penalty imposed on us. We do not want
this case, the petitioner-assessee used to receive pig-lead or lead ingots from its customers for conversion into lead suboxide and lead monoxide. After ... manufacture undertaken by the appellant. It appears that the customer entrusts lead ingots to the appellant who manufactures lead suboxide and litharge from them. Whether
follows:
The Respondents are engaged in the manufacturing of zinc, lead and
products thereof. Zinc is manufactured by a process known as
electrolysis. In this ... aluminium Sheet and Header.
The anodes are manufactured by procuring lead ingots
containing 1-02% silver. These ingots are melted and the molten is
cast
much before its destination the discovery of silver
ingots in the truck might at the worst lead to the inference
1160
that the accused ... officers. The officers surrounded the vehicles and
found four silver ingots near the footpath leading to the
creek. Respondent 1 was the driver
Runners and Risers are solidified molten metal in refractory channel leading to casting or ingot mould. The Tribunal (Customs Excise and Gold Control Appellate Tribunal ... clarification cleared the goods as steel ingots without any objection from the department. It may also lead to re-opening of matters which were closed
confessional statements of the accused
leading to recovery of various incriminating materials. Ex.P-6
is the statement leading to recovery of Travel bags ... statement relating to jewelleries, ultimately
leading to recovery of gold ingots (M.O.18 series) from the
house of P.W.19 on the basis
rolled products and extrusions are regarded as
distinct commercial items from aluminium
ingots and billets in the notification issued
under the U.P. Sales ... item 2 in the List is: "Aluminium, copper,
lead and zinc (Metal). While ingots and sheets manufactured
from scrap have been held to fall
