9911796707
TMI Blog2002 (10) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... t in order to ensure a smooth flow of production of Pig iron, the granulated slag is shifted inside the factory; that since the granuled slag is not a manufactured product of the Appellants and since it is inconvenient and practically impossible to weigh the total discharge of slag and account for the same, granulated slag is not recorded in the RG I register at the time of its generation and as and when it is cleared out of the factory, the said quantity is recorded as production as well as removal in the RG I Register; that the Additional Commissioner under the Adjudication Order No. 83/98 dated 31-12-98 denied the benefit of Notification No. 90/88-C.E. dated 1-3-98 which exempts slag on the ground that the Appellants had availed of Modva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate, alternatively, submitted that the benefit of Notification is available subject to the condition that no credit of duty paid on the inputs used in the manufacture of the goods has been taken under Rule 56 A or Rule 57 A of the Central Excise Rules; that in the manufacture of Pig Iron, raw materials like iron ore, dolomite coke, limestone etc. are used and during the relevant period neither there was Modvat eligible in respect of any of these raw materials nor have the Appellants claimed any Modvat credit; that during the relevant period they had availed Modvat credit only on the consumable used for proper functioning of the production system as a whole, which cannot be said to be availment of Modvat credit in the manufacture of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the decision in the case of TISCO (supra) wherein it has been held that molten slag and granulated slag are not excisable, following the decision of the Tribunal in the case of Associated Cement Company Ltd. v. CCE - 1993 (67) E.L.T. 321. In both these decisions, it has been held that Blast Furnace slag is not excisable. As the product has been held to be not excisable, the question of availing any exemption under Notification No. 19/98 does not arise. Consequently, there will be no contravention of the condition of the Notification, and the notification itself is not applicable, impugned goods being non-excisable as held by the Tribunal in the two decisions referred to above. Accordingly, no demand of duty is to be made from the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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