9911796707
TMI Blog2019 (3) TMI 1174X X X X Extracts X X X X X X X X Extracts X X X X ..... t the provisions of Rule 6 of CCR, 2004 are not attracted - demand do not sustain - appeal dismissed - decided against Revenue. - E/22839/2014-SM - Final Order No. 20280/2019 - Dated:- 20-3-2019 - MR. S.S GARG, JUDICIAL MEMBER Mr. Mathrup Sharan, AR For the Appellant Mr. M. S. Nagaraja, Advocate For the Respondent ORDER Per: S.S GARG The present appeal has been filed by the Revenue directed against the impugned order dated 27.5.2014 passed by the Commissioner (A) whereby the Commissioner (A) has set aside the Order-in-Original and allowed the appeal of the assessee. 2. Briefly the facts of the present case are that the respondents are engaged in the manufacture of pig iron and rolled steel bars and rods o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e records. 4. Learned AR for the Revenue submitted that the impugned order is not sustainable in law as the same is contrary to the Board Circular No.904/24/2009/CX dated 28.10.2009. He further submitted that the assessee manufactured both dutiable and exempted goods and is not maintaining separate record for the clearance of MBF slag which is manufactured by them and cleared for some consideration. He further submitted that the Commissioner (A) has wrongly held that MBF slag is a waste product which arises during the course of manufacture of final product. He also submitted that the Commissioner (A) has failed to appreciate that MBF slag is classified under heading 2619.00 of First Schedule to Central Excise Tariff Act, 1985 and rate of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtinent to reproduce the relevant findings which are contained in paragraphs 6 and 6.1 of the said decision: 6. After considering the submissions of both the parties and perusal of the material on record, I find that the EOF slag is a waste product which arises in the course of manufacture of dutiable final products. Further, I find that the Division Bench of this Tribunal in appellant s own case for an earlier period has held that Rule 6 will not apply in the case where the exempted by-product or waste emerges in the course of manufacture of dutiable products. It is well settled that slag arising in the course of manufacture of iron and steel is a waste and that the provisions of Rule 6 of CCR, 2004 are not attracted. In this regard, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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