TMI Blog2012 (11) TMI 1024X X X X Extracts X X X X X X X X Extracts X X X X ..... tomer 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 - HIG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 72 of the Central Excise Tariff Act, 1985. During the course of manufacture of the above goods, impurities in the shape of slag emerge, which are removed from the sponge iron and kept in slag pot. Sometimes appellants find a customer for the said slag and remove the same without payment of duty in terms of Notification No. 4/2006-C.E., dated 1-3-2006. 3. Proceedings were initiated against the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l s decision in the case of M.K. Agrotech Pvt. Ltd. v. CCE reported in 2007 (79) RLT 585 (Trib.) = 2007 (211) E.L.T. 550 (T) also some other decisions before the Commissioner (Appeals). The appellate authority has observed that since slag is specified as excisable item under Tariff Item 26.1900.10, it has to be held that common modvatable inputs have been used in the manufacture of ingots as also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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