2015 (10) TMI 1149

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....mmissioner (AR) ORDER Per: Ramesh Nair: This appeal is directed against Order-in-Appeal No. P-III/RS/352/2011 dtd. 30/11/2011 passed by the Commissioner of Central Excise (Appeals-III), Pune, wherein the Commissioner (Appeals) has upheld the order-in-original No. 05/CEX/PIX/2011 dated 17/8/2011 and rejected appeal of the appellant. The fact of the case is that the appellant is engaged in the ma....

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....ioner (Appeals), who rejected appeal of the appellant therefore appellant is before me. 2. Ms. Anjali Hirawat, ld. Counsel for the appellant submits that slag is arising unavoidably during the course of manufacture of their final product i.e. Alloys and Non-alloys Cast and Rolls. The demand of 10% provided under 6(3)(i) of Cenvat Credit Rules, 2004 is not applicable in case of removal of waste, s....

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.... The issue involved that whether amount of 10% of the value of Slag payable in terms of Rules 6(3)(i) of Cenvat Credit Rules, 2004. The fact of the case is not under dispute that goods is slag arising out of the manufacturing of final product i.e. Alloys and Non-alloy Cast and Rolls. This slag arises unavoidably during the course of manufacture. Therefore slag is nothing but waste. In terms of Par....