https://www.taxtmi.com/caselaws?id=246672 Slag generated incidentally during manufacture and collected in a slag pot was treated as waste, not as a final exempted product. Rule 6 liability applies only where exempted final products are manufactured, and does not extend to waste or scrap arising in the manufacturing process. Occasional sale of slag did not alter its character. On that basis, the demand and penalty were held unsustainable and were set aside. en-us Fri, 23 Nov 2012 00:00:00 +0530 Tue, 01 Apr 2014 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246672 Slag generated incidentally during manufacture and collected in a slag pot was treated as waste, not as a final exempted product. Rule 6 liability applies only where exempted final products are manufactured, and does not extend to waste or scrap arising in the manufacturing process. Occasional sale of slag did not alter its character. On that basis, the demand and penalty were held unsustainable and were set aside. Case-Laws Central Excise Fri, 23 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246672