2006 (2) TMI 566

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....r the Respondent. [Order per : S.L. Peeran, Member (J)]. - The appellants have been directed to reverse 8% of the value of the clearance in terms of Rule 6 (3)(b) of the Cenvat Credit Rules, 2002. They had cleared Non-Granuled Slag which emerges as a result of manufacturing process of the final product namely, HR pipes. The contention of the appellant is that this slag is not marketable as uphe....

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....158) E.L.T. 850 (T-Del.)] (iv)   Mukund Ltd. v. CCE [2002 (148) E.L.T. 677 (T-Mum.)] (v)     TISCO Ltd. v. CCE [1997 (94) E.L.T. 258 (T)]. He submits that as the issue is covered by the above citations, therefore the appeal is required to be allowed in their favour and no pre-deposit should be ordered. 2. Heard the learned SDR who points out to the Commission....