2006 (6) TMI 308

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....he Appellant. Shri R.K. Singla, JCDR, 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 s....

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....arned Advocate urged the following points :- (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....

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....e Commissioner reported in 2003 (157) E.L.T. A267 (S.C.)] (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 ....

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....milar, the same would be applicable in the present case also. (ix)   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 reite....