2018 (2) TMI 912

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..... edit Rules 2004 - Held that: - the Slag which is a waste product arises during the manufacturing of MS Billets and the same is also exempted by virtue of N/N. 12/2012 dated 17.03.2012 - Slag is a waste product and is not excisable. The provisions of Rule 6(2) and Rule 6(3) of the Cenvat Credit Rules, 2004 are not applicable to this case as the Slag emerges as inevitable waste and therefore, the ma .....

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..... illets by the appellant, the product Slag arises which is classifiable under CSH 26190010 leviable to excise duty @12% but exempted by virtue of Notification No. 12/2012-CE dated 17.03.2012 (Sl. No. 57). The assessee had not maintained separate account of the raw-material used in the manufacture of dutiable and exempted finished goods as required as per Rule 6(2) of the Cenvat Credit Rules, 2004 n .....

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..... the demand on the ground that there is no manufacture of Slag and that Slag, an unintended excisable goods and therefore the provisions of Rule 6 is not applicable. Aggrieved by the said order, the Department filed the appeal before the Commissioner who accepted the appeal of the Department. Hence the present appeal. 2. Heard both the parties and perused the records. 3. Learned consultant for t .....

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..... aid Exemption Notification, appellant cleared the Slag during the period April 2012 to November 2013 and therefore the appellant is not subjected to the provisions of Rule 6. He further submitted that the issue is no more res integra and has been settled in favour of the assessee by various decisions of the Tribunal and the High Court and he relied upon the following decisions: a) Monnet Ispat a .....

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..... t Credit Rules, 2004 are not applicable to this case as the Slag emerges as inevitable waste and therefore, the manufacturer is not required to maintain separate account with regard to the Slag. Further I find that the case of the appellant is covered by various decisions cited supra and therefore, by following the ratios of the said decisions, I am of the considered opinion that the impugned orde .....

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