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    <title>2015 (11) TMI 454 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that Rule 6(3)(i) of the Cenvat Credit Rules, 2004 did not apply to the removal of slag from the factory. The appellant successfully argued that slag, considered waste with no utility in their factory, should not be treated as a final product subject to the rule. Legal precedents supported the Tribunal&#039;s interpretation that the rule pertains to final products, not waste products like slag. The disallowance of cenvat credit and penalty imposed by the Central Excise Department were set aside by the Tribunal in a judgment pronounced on 14.9.2015.</description>
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    <pubDate>Mon, 14 Sep 2015 00:00:00 +0530</pubDate>
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      <title>2015 (11) TMI 454 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=267645</link>
      <description>The Tribunal ruled in favor of the appellant, holding that Rule 6(3)(i) of the Cenvat Credit Rules, 2004 did not apply to the removal of slag from the factory. The appellant successfully argued that slag, considered waste with no utility in their factory, should not be treated as a final product subject to the rule. Legal precedents supported the Tribunal&#039;s interpretation that the rule pertains to final products, not waste products like slag. The disallowance of cenvat credit and penalty imposed by the Central Excise Department were set aside by the Tribunal in a judgment pronounced on 14.9.2015.</description>
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