2006 (8) TMI 459

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..... he Respondent. [Order]. Heard both sides. The issue involved in all these appeals is common. Therefore, they are being taken up together and are being disposed of by a common order. 2. The appellants are manufacturers of pig iron as final product and availed Cenvat credit on furnace oil used as fuel in the factory. During the process of manufacture of pig iron, certain waste products i .....

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..... by-product during the process of manufacture of pig iron. It is well settled position in law that slag is not excisable goods and therefore, the question whether slag is exempted or dutiable does not arise. According to him Rule 6(3) of Cenvat Credit Rules, 2004 is not in issue. In this context, he cites and relies upon the decision in the case of JSW Steel Limited v. CCE, Belgaum - Final Order N .....

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..... is clarified that the duty on the inputs should not be denied on the ground that part of the inputs is contained in the slag and other invisible losses. Further, he refers to CBEC Circular No. 56/2003-Cus., dated 27-6-2003 wherein it has clarified that the coke breeze cannot be charged to the blast furnace as it clogs the blast furnace and adversely affect the manufacturing process and the quality .....

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