https://www.taxtmi.com/caselaws?id=52137 Slag generated in the manufacture of ferro alloys was treated as a by-product arising in the course of manufacture, and the Tribunal followed its earlier view that similar slag obtained during manufacture of pig iron was not an excisable product. On that basis, the slag was held not liable to central excise duty. Once non-excisability was found, the exemption notification and the condition relating to Modvat credit did not require examination. The appeal was accordingly allowed. en-us Wed, 08 Oct 2003 00:00:00 +0530 Fri, 01 Oct 2010 15:39:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52137 Slag generated in the manufacture of ferro alloys was treated as a by-product arising in the course of manufacture, and the Tribunal followed its earlier view that similar slag obtained during manufacture of pig iron was not an excisable product. On that basis, the slag was held not liable to central excise duty. Once non-excisability was found, the exemption notification and the condition relating to Modvat credit did not require examination. The appeal was accordingly allowed. Case-Laws Central Excise Wed, 08 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52137