2006 (6) TMI 308

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....DR, for the Respondent. [Order per : T. K. Jayaraman, Member (T)]. - This appeal has been filed against the Order-in-Appeal No. 190/2005-C.E., dated 26-9-2005, passed by the Commissioner of Central Excise, Mangalore. 2. The appellants manufacture steel in their integrated steel factory. Several by-products emerged in the course of manufacture of steel. They are granulated slag, non-granul....

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....(i)      Non-granulated slag is only a by-product and waste. It cannot be considered as an excisable goods. Hence, the provision of Rule 6 of Cenvat Credit Rules is not applicable. (ii)    The present appeal pertains to the period from June 2003 to February 2004. For the subsequent period, namely, from March 2004 to September 2004 it has been held by the As....

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....] (b)      Hindustan Zinc Ltd. v. CCE [2004 (173) E.L.T. 131 (T-Bang.)] (c)      Jain Carbide & Chemicals Ltd. v. CCE [2003 (158) E.L.T. 850 (T-Del.)] (d)     Mukund Ltd. v. CCE [2002 (148) E.L.T. 677 (T-Mum)] (e)      TISCO Ltd. v. CCE [1997 (94) E.L.T. 258 (T)]. (v)     Merely ....

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....;  The CBEC in its Circular dated 3-4-2000 has clarified that the Cenvat credit would be admissible on the part of input contained in any waste, refuse or by-product. In the light of the above clarification, the demand under Rule 6(3)(b) of the Cenvat Credit Rules is contrary to law. 5. The learned Jt. CDR reiterated the impugned Order-in-Appeal. 6. We have gone through the record....