2021 (3) TMI 402

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..... t credit is not taken specifically for the manufacture of boulder iron. It has been held time and again by the Tribunal and the Superior Courts that boulder, like bagasse, 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, 2004. This Bench of the Tribunal in the appellant s own case NEO .....

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..... pellant is a manufacturer of pig iron and is availing cenvat credit on the raw materials used for the manufacture of pig iron. All the inputs are utilized for the manufacture of pig iron and boulder slag is only waste generated in the course of manufacture of pig iron. Therefore, the cenvat credit is not taken specifically for the manufacture of boulder iron. It has been held time and again by the .....

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