2016 (4) TMI 443

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..... a, Adv ORDER Per B. Ravichandran Revenue is in appeal against order dated 27.04.2006 of Commissioner (Appeals)-II, Raipur. The respondents are engaged in the manufacture of Sponge Iron. Char/dolochar produced in the process are captively consumed for generation of electricity. Most of the electricity so produced are not used in appellant's factory. Proceedings were initiated to deny exempti .....

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..... ). The facts of the present case are different, in as much as the coal here is used as a raw material, not as a fuel. Though coal is burnt in the process in partakes in the process of manufacture of sponge iron. The char/dolochar is not merely a burnt residue but a product emerging from raw materials which is different and hence a excisable commodity. 3. The ld. Counsel for the respondent submitt .....

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..... ication no.67/95 claimed for char/dolochar was sought to be denied. We notice that the electricity generated in the respondent unit is not solely using char/dolochar. Out of three boilers, 2 are working on heat recovery of waste gases coming out of the sponge iron kiln for production of steam, the third one is a combustion type in which solid fuels like coal, coal fires, char/dolochar are used to .....

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