2012 (11) TMI 1024

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....r, AR, for the Respondent. ORDER I have heard Shri Piyush Kumar for the appellant and Ms. Shweta Bector for the Revenue. 2. As per facts on record, appellants are engaged in the manufacture of ingots as well as M.S. Runner Riser falling under Chapter 72 of the Central Excise Tariff Act, 1985. During the course of manufacture of the above goods, impurities in the shape of slag emerge, whic....

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....out by them. It is only in some cases where they find the customers that they sell the said slag. It is the settled law that the provisions of Rule 6 apply in respect of the final product and not in respect of waste and scrap. They have relied upon the Tribunal's decision in the case of M.K. Agrotech Pvt. Ltd. v. CCE reported in 2007 (79) RLT 585 (Trib.) = 2007 (211) E.L.T. 550 (T) also some other....