2017 (4) TMI 272

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri H.C. Saini, DR, for the Respondent. ORDER Brief facts of the case are that the appellant is engaged in the manufacture of Sponge Iron falling under Chapter 72 of the Central Excise Tariff Act, 1985. During the course of manufacture of the said final product, Char/Dolachar emerges as by-product/waste which are removed from the factory without discharging any Central Excise duty liability. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pearing for the Revenue reiterate the findings recorded in the impugned orders. 4. The embargo created in Rule 6 has the application, only when the manufacturer manufactures both dutiable as well as exempted final product. Char/Dolachar involuntarily generated during the course of manufacture of sponge iron, cannot be considered as exempted goods as defined in Rule 2(d) of the Cenvat Credit ....