https://www.taxtmi.com/caselaws?id=267962 The Tribunal ruled in favor of the appellants, holding that slag, considered a by-product, was not excisable goods subject to duty under Section 2(d) of the Central Excise Act. It emphasized that exempted by-products are not liable under Rule 6 of the CENVAT Credit Rules, 2004, citing relevant judicial decisions. The Tribunal rejected the Revenue's argument that prior decisions were inapplicable post-amendment, affirming the applicability of Supreme Court and Bombay High Court precedents. Consequently, the impugned duty demands were set aside, granting relief to the appellants and clarifying the classification and duty liability of manufacturing by-products. en-us Fri, 19 Jun 2015 00:00:00 +0530 Fri, 08 Jan 2016 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267962 The Tribunal ruled in favor of the appellants, holding that slag, considered a by-product, was not excisable goods subject to duty under Section 2(d) of the Central Excise Act. It emphasized that exempted by-products are not liable under Rule 6 of the CENVAT Credit Rules, 2004, citing relevant judicial decisions. The Tribunal rejected the Revenue's argument that prior decisions were inapplicable post-amendment, affirming the applicability of Supreme Court and Bombay High Court precedents. Consequently, the impugned duty demands were set aside, granting relief to the appellants and clarifying the classification and duty liability of manufacturing by-products. Case-Laws Central Excise Fri, 19 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267962