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2016 (8) TMI 543 - CESTAT NEW DELHI

2016 (8) TMI 543 - CESTAT NEW DELHI - TMI - Cenvat credit - inputs and capital goods used in or in relation to manufacture of the Silico Manganese slag and Ferro Chrome slag come into existence as a residue/ waste product - slag emerged during the course of manufacture of the main final product are exempted from payment of Central Excise duty - Held that:- since, the appellant had no intention to manufacture slag, the same, should not be considered as excisable goods. Since the slag seized to th .....

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sidue or by-product. Therefore, confirmation of amount under Rule 6(3) of the Rules by the authorities below is not in conformity with the cenvat statute. - Decided in favour of appellant - E/55719/2014-Ex[SM] - Final Order No. 52572/2016 - Dated:- 22-7-2016 - Mr. S.K. Mohanty, Member (Judicial) None appeared for the Appellant Mr. Dharam Singh (DR) for the Respondent ORDER Brief facts of the case are that the appellant is engaged in the manufacture of Silico Manganese and Ferro Chrome falling un .....

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uct are exempted from payment of Central Excise duty, and thus, the appellant is required to pay an amount equal to 5% or 6% or 10% of value of the slag in terms of Rule 6(3) of the Cenvat Credit Rules, 2004. The amount confirmed under Rule 6(3) of the Rules read with 11(A) of the Central Excise Act, 1944 was upheld by the Ld. Commissioner (Appeals) vide the impugned order dated 25.08.2014. Hence, the present appeal before this Tribunal. 2. None appeared for the appellant. 3. Sh. Dharam Singh th .....

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