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TMI Blog2016 (12) TMI 1214X X X X Extracts X X X X X X X X Extracts X X X X ..... om of the furnace which is not liable to excise duty. That first appellate authority in para 5 of Order-in-Appeal dated 5/12/2012 has held that amount with respect to exempted goods (boulder slag) is payable under Rule 6 of the CENVAT Credit Rules, 2004. It is the case of the appellant that the raw material on which the CENVAT Credit is used are not for the manufacture of boulder slag and no amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exempted boulder slag but are only used in the manufacture of pig iron - appeal allowed - decided in favor of appellant. - Appeal No. E/70211/2013-SM - Final Order No. A/75699/KOL/2016 - Dated:- 29-7-2016 - SHRI H.K. THAKUR, TECHNICAL MEMBER. Sri S.P. Siddhanta, Consultant for the Appellant. Sri J. Bose, A.C. (A.R.) for the Respondent. ORDER Per SHRI H.K. THAKUR This appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 of Order-in-Appeal dated 5/12/2012 has held that amount with respect to exempted goods (boulder slag) is payable under Rule 6 of the CENVAT Credit Rules, 2004. It is the case of the appellant that the raw material on which the CENVAT Credit is used are not for the manufacture of boulder slag and no amount under Rule 6 of the CENVAT Credit Rules, 2004 is payable. Ld. Consultant relied upon the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king CENVAT Credit on the raw materials used for the manufacture of pig iron. All the inputs utilised in the manufacture of pig iron and boulder slag is only waste in the manufacture of pig iron. The CENVAT Credit is, therefore, not taken specifically for the manufacture of boulder slag. It has been held by the Court that wastes like sugarcane coming into existence in the manufacture of sugar cann ..... X X X X Extracts X X X X X X X X Extracts X X X X
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