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2017 (4) TMI 787 - AT - Central ExciseWaste - Char Fines/Lumps - product emerged in manufacturing process as residue - excisability/marketability - Held that: - Commissioner (A) in the appellant’s own case for the subsequent period has dropped the demand raised in respect of the identical product by following the Tribunal’s decision in the case of Haryana Steel & Power Ltd. Vs. CCE Mysore [2015 (11) TMI 771 - CESTAT BANGALORE] - it was held that ‘char fines / lumps’ arise as a waste during the manufacture of Sponge Iron are not excisable and therefore, the confirmation of demand not sustainable - appeal allowed - decided in favor of appellant.
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