9911796707
TMI Blog2012 (11) TMI 1024X X X X Extracts X X X X X X X X Extracts X X X X ..... have heard Shri Piyush Kumar for the appellant and Ms. Shweta Bector for the Revenue. 2. As per facts on record, appellants are engaged in the manufacture of ingots as well as M.S. Runner Riser falling under Chapter 72 of the Central Excise Tariff Act, 1985. During the course of manufacture of the above goods, impurities in the shape of slag emerge, which are removed from the sponge iron and kep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey find the customers that they sell the said slag. It is the settled law that the provisions of Rule 6 apply in respect of the final product and not in respect of waste and scrap. They have relied upon the Tribunal's decision in the case of M.K. Agrotech Pvt. Ltd. v. CCE reported in 2007 (79) RLT 585 (Trib.) = 2007 (211) E.L.T. 550 (T) also some other decisions before the Commissioner (Appeals). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of Rallis India Ltd. v. Union of India - 2009 (233) E.L.T. 301 (Bom.) has held that liability to pay 10% of value of exempted product in terms of erstwhile Rule 57CC (now Rule 6) arises only for final product and not for waste. Inasmuch as slag is admittedly a waste product, no liability would arise in terms of provisions of Rule 6, in terms of the above decision of the Bombay High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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