TMI Blog2022 (2) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... OK STEEL INDUSTRIES PRIVATE LIMITED, M/S. JHARKHAND ISPAT PRIVATE LIMITED, M/S. MAA CHHINNMASTIKA CEMENT ISPAT PRIVATE LIMITED VERSUS COMMISSIONER OF CGST CENTRAL EXCISE, RANCHI COMMISSIONERATE [ 2020 (1) TMI 581 - CESTAT KOLKATA] held that the co-ordinate Bench of the Tribunal at Bangalore in the case of COMMR. OF C. EX. CUS., BELGAUM VERSUS BELLARY STEELS AND ALLOYS LTD. [ 2017 (5) TMI 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent has challenged the orders of the lower authorities that have held that the dolachar or coalchar , being a waste item, is not classifiable under Chapter Heading 2619 of the First Schedule to the Central Excise Tariff Act. It is the contention of the Revenue in the present appeals that the aforesaid items are rightly classifiable under Chapter Heading 2619 and hence, liable to Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .L.T. 1046 (Tri. - Bang.)] vide final order dated 8-5-2017 while dealing with the demand raised by the Department on dolachar under heading 2619 observed as below :- 4. The product in question arises in the process of manufacture of sponge iron in the rotary kiln where non-coking coal is added to the iron ore. Revenue s contention is that the impugned goods is generated as a waste containing c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a finding of the Commissioner (Appeals) and hence the same is upheld and the appeals filed by the Revenue are rejected. We further note that the various co-ordinate Benches of the Tribunal have also held that dolochar arising in the course of sponge iron manufacture cannot be said to be manufactured product but is a waste item on which duty demand cannot be sustained. The Tribunal in Heg Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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