2016 (12) TMI 1214

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..... Bose, A.C. (A.R.) for the Respondent. ORDER Per SHRI H.K. THAKUR This appeal has been filed by the appellant against Order-in-Appeal No.260/Bol/2012 dated-5/12/2012 passed by Commr. of Central Excise (Appeals), Kolkata-III. Under this Order-in-Appeal dated 5/12/2012, Commissioner has upheld Order-in-Original dated 30/4/2008. 2. Shri S.P. Siddhanta, Consultant appearing on behalf of the appell .....

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..... CENVAT Credit Rules, 2004 is payable. Ld. Consultant relied upon the case law of Tata Metaliks Ltd. Vs. Commr. of C. Ex., Kolkata-II-2003 (155) E.L.T. 117 (Tri.-Kolkata) , where similar product was considered to be non-excisable. Ld. Consultant made the Bench go through para 5 of this case law to argue that blast furnace slag is not excisable. 3. Shri J. Bose, A.C. (A.R.) appearing on behalf of .....

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..... ike sugarcane coming into existence in the manufacture of sugar cannot be held to be excisable for the purpose of payment of amounts under Rule 6 of the CENVAT Credit Rules. Accordingly, appeal filed by the Appellant is allowed by setting aside Order-in-Appeal dated 5/12/2012 by holding that the materials are not used in the manufacture of exempted boulder slag but are only used in the manufacture .....

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