2017 (6) TMI 423

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..... Per: Shri P. K. Choudhary Briefly stated the facts of the case are that the appellant is engaged in the manufacture of cement. They received the duty paid raw-material, granulated slag. During the screening of the granulated slag, it has been noticed that some portion are separated as not usable and cleared on payment of duty. According to the Revenue, while clearing the rejected slag, they were .....

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..... y with direction to obtain a verification report from the Range Superintendent about the process of manufacture and the stage at which rejects are emerging. In de novo Adjudication order, the Adjudicating Authority dropped the proceedings on the basis of the verification report of the Range Superintendent by letter dated 11.03.2010. The ld.Counsel produced the copy of the letter dated 11.03.2010 o .....

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..... The granulated slag is transported from M/s.Tata Steel to Jojobera cement plant through dumpers and then it is being unloaded directly at process hopper or in yard as per their requirement. The slag is a residue material of steel making process. It is as in its nature, also contains oversized granulated slag, iron particles and some impurities embedded. This slag is than transported into productio .....

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..... the required proportion to produce Portland slag cement during the manufacturing of cement. In view of above observation, the oversized screened slag and fine iron particles separated in magnetic drum separator is a waste material generated during the manufacturing process of Portland Slag Cement. This waste slag is being sold to the various parties on transaction value on payment of duty." 4 .....

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..... lies 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. In view of the above discussions, the order of the Adjudicating Authority is restored and upheld. The order of the Commissioner(Appeals) is set aside. The appeal filed by t .....

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