2017 (4) TMI 272

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..... h are removed from the factory without discharging any Central Excise duty liability - Held that: - The embargo created in Rule 6 has the application, only when the manufacturer manufactures both dutiable as well as exempted final product. Char/Dolachar involuntarily generated during the course of manufacture of sponge iron, cannot be considered as exempted goods as defined in Rule 2(d) of the CCR .....

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..... ntral Excise Tariff Act, 1985. During the course of manufacture of the said final product, Char/Dolachar emerges as by-product/waste which are removed from the factory without discharging any Central Excise duty liability. The appellant takes Cenvat credit of Central Excise duty paid on the inputs used in or in relation to manufacture of the final product. In this case, the Central Excise Departme .....

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..... utiable as well as exempted final product. Char/Dolachar involuntarily generated during the course of manufacture of sponge iron, cannot be considered as exempted goods as defined in Rule 2(d) of the Cenvat Credit Rules, 2004 inasmuch as the said goods are neither exempted by issuance of any notification by the Central Government nor attract nil rate of duty in the Tariff Act. Since, Char/Dolachar .....

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