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TMI Blog2015 (11) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... llant, in order to fall within the ambit of Rule 6 of the Cenvat Credit Rules. - provisions of Rule 6(3)(i) of the Cenvat Credit Rules, 2004 would not be applicable in the facts of this case for payment of amount equal to 5% for value of the waste product i.e. slag removed from the factory. Therefore, I set aside the impugned order - Decided in favour of assessee. - Excise Appeal No. E/53271/2014-EX (SM) - Final Order No. A/52889/2015-SM(BR) - Dated:- 14-9-2015 - S. K. Mohanty, Member (J) For the Appellant : Shri Mayank Garg, Adv For the Respondent : Smt Ranjana Jha, JCDR ORDER Per S. K. Mohanty This appeal is directed against the impugned order dated 18.02.2014 passed by the Commissioner (Appeals-I), Customs Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e deemed to be marketable, and thus, to be considered as excisable goods in terms of the explanation appended to Section 2(d) of the Central Excise Act, 1944. Hence, according to the impugned order, removal of slag attracts payment of an amount equal to 5% of the clearance value. Feeling aggrieved with the impugned order, the appellant has filed this appeal before the Tribunal. 3. Shri Mayank Garg, the ld. Advocate appearing for the appellant interalia, submitted that during manufacture of M.S. Ingot, slag in the form of unavoidable waste is generated, which has no utility in the factory of the appellant; and on accumulation of huge quantity of slag, the same is sold at insignificant price in order to get rid of it. According to the ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if such inputs or input services are used in the manufacture of dutiable final product. Where input and input services are commonly used for manufacture of both dutiable final product as well as exempted final product, sub-rule (2) of the said rule provides that the manufacturer shall maintain separate accounts for receipt, consumption and inventory of input and input services meant for use in the manufacture of dutiable final products and quantity of input meant for use in the manufacture of exempted goods and take cenvat credit only on that quantity or input or input service, which is intended for use in the manufacture of dutiable goods. In case, the manufacturer opting not to maintain separate accounts, then as per the requirement of 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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