2013 (11) TMI 1146

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.... ORDER Per Dr. I.P. Lal; 1. This is an application seeking waiver of demand of Rs.77,483/- along with interest and imposition of equal amount of penalty under Rule 15 of CENVAT Credit Rules, 2004. 2. Ld. Consultant appearing for the applicant invited attention to the content of show cause notice accordingly to which they have irregularly availed CENVAT Credit to the tune of Rs.77,483/- ....

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.... of quantity of Bolder Slag generated and that they were agreed to pay the amount from the date of amendment. 4. Heard both sides and perused the records. I find that this Tribunal in the case of Tata Metaliks Ltd. vs. Commissioner, C. Ex., Kolkata-II 2003 (155) ELT 117 (Tri.-Kolkata) had ruled that Granulated Slag generated in the process of manufacture of pig iron is not excisable. Moreover t....