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2017 (6) TMI 423 - AT - Central ExciseSale of rejected slag - According to the Revenue, while clearing the rejected slag, they were showing less clearance value and paying less duty on that, and the reversal/payment of duty was not equal to the credit availed by them - Held that: - it is clear that the oversized screened slag is a waste material during the manufacturing process of Portland Slag Cement - the Hon’ble Supreme Court in the case of Collector of Central Excise v. Rajasthan State Chemical Works [1991 (9) TMI 73 - SUPREME COURT OF INDIA] held that process in manufacture or in relation to manufacture implies not only the production but also the various stages on which the raw material is subjected to change by different operations. Therefore, each step towards such production would be a process in relation to the manufacture. The Adjudicating Authority dropped the proceedings on the basis of the verification report of the Range Superintendent by letter dated 11.03.2010 - appeal allowed - decided in favor of appellant.
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