2016 (8) TMI 543

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....acts of the case are that the appellant is engaged in the manufacture of Silico Manganese and Ferro Chrome falling under Chapter 72 of the Central Excise Tariff Act, 1985.  The appellant avails cenvat credit of Central Excise duty paid on the inputs and capital goods used in or in relation to manufacture of the said final product Silico Manganese slag and Ferro Chrome slag come into existence....

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....tes the findings recorded in the impugned order. 4.   Heard the Ld. AR for the Revenue and examined the records. 5.  It is an admitted fact that Silico Manganese slag and Ferro Chrome slag emerge involuntarily during the course of manufacture of the final product.  Since, the appellant had no intention to manufacture slag, the same, in my opinion, should not be considered as ....