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TMI Blog2017 (6) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... so the various stages on which the raw material is subjected to change by different operations. Therefore, each step towards such production would be a process in relation to the manufacture. The Adjudicating Authority dropped the proceedings on the basis of the verification report of the Range Superintendent by letter dated 11.03.2010 - appeal allowed - decided in favor of appellant. - E/413 & 414/12 - FO/A/75994-75995/2017 - Dated:- 6-6-2017 - Shri P.K.Choudhary, Member ( Judicial ) Shri Koushik Dasgupta, AVP (I.Tax) for the Appellant Shri S.Das Gupta, DC(AR) for the Revenue ORDER Per: Shri P. K. Choudhary Briefly stated the facts of the case are that the appellant is engaged in the manufacture of cement. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise with the report obtained under Right to Information Act, 2005. For the proper appreciation of the case, the said report is reproduced below:- REPORT ON GENERATION OF WASTE SLAG DURING THE PRODUCTION PROCESS OF CEMENT AT M/s. LAFARGE INDIA (P) LTD., JOJOBERA CEMENT PLANT On 15.02.2010, I along with Sri A.K. Singh, sector officer visited M/s.Lafarge India (P) Ltd., Jojobera Cement Plant to verify the process of manufacture and the stage at which the Rejects of waste slag generated during the manufacturing process. The granulated slag is being procured from M/s.Tata Steel, Jamshedpur falling under Chapter heading 2618.00.00 of CETA, 1985 on payment of Central Excise duty which is one of the main raw material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturing process of Portland Slag Cement. This waste slag is being sold to the various parties on transaction value on payment of duty. 4. It is seen from the Adjudication order that the Committee of Commissioners vide letter dated 20.10.2009 accepted the earlier order of the Commissioner (Appeals). On perusal of the report as mentioned above, it is clear that the oversized screened slag is a waste material during the manufacturing process of Portland Slag Cement. By the impugned order, the Commissioner(Appeals) had not disputed the authenticity of the report. Therefore, Revenue cannot take a different stand before the Commissioner(Appeals). Hence, the order of the Commissioiner(Appeals) cannot be sustained. I also noticed t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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