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2018 (11) TMI 12 - AT - Central ExciseCENVAT Credit - waste arising in the course of manufacture of dutiable goods - slag - Rule 6 of CENVAT Credit Rules. Whether slag generated as waste product in the course of manufacture of alloy and non-alloy steel as dutiable final product attracts the provisions of Rule 6 of CCR 2004 requiring payment of an amount equal to 6% of the value of the said waste product? Held that:- The EOF slag is a waste product which arises in the course of manufacture of dutiable final products - Rule 6 will not apply in the case where the exempted by- product or waste emerges in the course of manufacture of dutiable products. It is well settled that slag arising in the course of manufacture of iron and steel is a waste and that the provisions of Rule 6 of CCR, 2004 are not attracted. Appeal allowed - decided in favor of appellant.
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