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2012 (11) TMI 1024 - AT - Central ExciseClearance of goods without payment of duty in terms of Notification No. 4/2006-C.E., dated 1-3-2006 - Held that:- slag emerges during the course of manufacture of final product and is removed and contained in slag pot. Merely because appellant find a customer for the same, there is no reason to hold the slag removed by the appellant is a final product. It stands held by the Tribunal in a number of decisions that provision of Rule 6 applies to the final product and not to waste and scrap emerging during the course of manufacture of final product. Hon’ble Bombay High Court in the case of Rallis India Ltd. v. Union of India - (2008 (12) TMI 46 - HIGH COURT BOMBAY) has held that liability to pay 10% of value of exempted product in terms of erstwhile Rule 57CC (now Rule 6) arises only for final product and not for waste. Inasmuch as slag is admittedly a waste product, no liability would arise in terms of provisions of Rule 6, in terms of the above decision of the Bombay High Court - Decided in favour of assessee.
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