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TMI Blog2006 (6) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order per : T. K. Jayaraman, Member (T)]. This appeal has been filed against the Order-in-Appeal No. 190/2005-C.E., dated 26-9-2005, passed by the Commissioner of Central Excise, Mangalore. 2. The appellants manufacture steel in their integrated steel factory. Several by-products emerged in the course of manufacture of steel. They are granulated slag, non-granulated slag and cor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... slag is only a by-product and waste. It cannot be considered as an excisable goods. Hence, the provision of Rule 6 of Cenvat Credit Rules is not applicable. (ii) The present appeal pertains to the period from June 2003 to February 2004. For the subsequent period, namely, from March 2004 to September 2004 it has been held by the Assistant Commissioner that the non-granulated slag is waste. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cals Ltd. v. CCE [2003 (158) E.L.T. 850 (T-Del.)] (d) Mukund Ltd. v. CCE [2002 (148) E.L.T. 677 (T-Mum)] (e) TISCO Ltd. v. CCE [1997 (94) E.L.T. 258 (T)]. (v) Merely because an item is mentioned in the CET is not sufficient to hold that the same is excisable. (vi) When non-granulated slag is not excisable , the question of invoking Rule 6 of the Cenvat Credit Rules does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3)(b) of the Cenvat Credit Rules is contrary to law. 5. The learned Jt. CDR reiterated the impugned Order-in-Appeal. 6. We have gone through the records of the case carefully. Non-granulated slag which arise in the course of manufacture of steel is not a final product. At the most, non-granulated slag can be considered as by-product. In that case, Rule 6(3) would not be applicable. We are rep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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