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TMI Blog2016 (8) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... pted from payment of Central Excise duty - Held that:- since, the appellant had no intention to manufacture slag, the same, should not be considered as excisable goods. Since the slag seized to the excisable goods, the question of dutibility or exemption does not arise. Therefore, the embargo created in Rule 6(3) of the Cenvat Credit Rules, 2004 for payment of amount equal to 5%, 6% or 10% of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chrome falling under Chapter 72 of the Central Excise Tariff Act, 1985. The appellant avails cenvat credit of Central Excise duty paid on the inputs and capital goods used in or in relation to manufacture of the said final product Silico Manganese slag and Ferro Chrome slag come into existence as a residue/ waste product. Taking of cenvat credit on the input and capital goods were disputed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is an admitted fact that Silico Manganese slag and Ferro Chrome slag emerge involuntarily during the course of manufacture of the final product. Since, the appellant had no intention to manufacture slag, the same, in my opinion, should not be considered as excisable goods. Since the slag seized to the excisable goods, the question of dutibility or exemption does not arise. Therefore, the embarg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quirement of Rule 6(3) of the Rules, will have no application. In view of above, I am of the opinion that confirmation of amount under Rule 6(3) of the Rules by the authorities below is not in conformity with the cenvat statute. Therefore, I set aside the impugned order and allow the appeal in favour of the appellant. (Dictated and pronounced in open court) - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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