TMI Blog2016 (4) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... electricity generated in the respondent unit is not solely using char/dolochar. Out of three boilers, 2 are working on heat recovery of waste gases coming out of the sponge iron kiln for production of steam, the third one is a combustion type in which solid fuels like coal, coal fires, char/dolochar are used to produce steam. So there is no substance in the demand made by the department to deny t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents are engaged in the manufacture of Sponge Iron. Char/dolochar produced in the process are captively consumed for generation of electricity. Most of the electricity so produced are not used in appellant's factory. Proceedings were initiated to deny exemption under notification no.67/95-CE dated 16.03.1995 for char/dolochar. The Original Authority vide his order dated 28.02.2005 droppe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is burnt in the process in partakes in the process of manufacture of sponge iron. The char/dolochar is not merely a burnt residue but a product emerging from raw materials which is different and hence a excisable commodity. 3. The ld. Counsel for the respondent submitted that the original proceedings against them was to deny exemption under notification no.67/95 as all the electricity generate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent unit is not solely using char/dolochar. Out of three boilers, 2 are working on heat recovery of waste gases coming out of the sponge iron kiln for production of steam, the third one is a combustion type in which solid fuels like coal, coal fires, char/dolochar are used to produce steam. Viewed with these facts in the background, there is no substance in the demand made by the department to den ..... X X X X Extracts X X X X X X X X Extracts X X X X
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