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2017 (1) TMI 1182 - AT - Central ExciseReversal of credit - Rule 6(3) of CCR, 2004 - Levy of duty on by-product or a waste - emergence of slag as a by-product - Held that: - reliance placed in the case of Hariyana Steel and Power vs. CCE [2015 (11) TMI 771 - CESTAT BANGALORE], where it was held that the slag emerged as byproduct / waste during manufacture of sponge iron does not amount to manufacture of exempted goods and therefore, there is no need for reversal of credit as required in terms of Rule 6(3) of CCR, 2004 - appeal allowed - decided in favor of appellant.
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