2017 (6) TMI 423

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....pta, DC(AR) for the Revenue ORDER Per: Shri P. K. Choudhary Briefly stated the facts of the case are that the appellant is engaged in the manufacture of cement. They received the duty paid raw-material, granulated slag. During the screening of the granulated slag, it has been noticed that some portion are separated as not usable and cleared on payment of duty. According to the Revenue, wh....

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....manded the matter to the Adjudicating Authority with direction to obtain a verification report from the Range Superintendent about the process of manufacture and the stage at which rejects are emerging. In de novo Adjudication order, the Adjudicating Authority dropped the proceedings on the basis of the verification report of the Range Superintendent by letter dated 11.03.2010. The ld.Counsel prod....

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....hich is one of the main raw materials for producing Portland Slag Cement. The granulated slag is transported from M/s.Tata Steel to Jojobera cement plant through dumpers and then it is being unloaded directly at process hopper or in yard as per their requirement. The slag is a residue material of steel making process. It is as in its nature, also contains oversized granulated slag, iron particles ....

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.... from the oversized slag and iron particle is then mixed with the clinker and gypsum in the required proportion to produce Portland slag cement during the manufacturing of cement. In view of above observation, the oversized screened slag and fine iron particles separated in magnetic drum separator is a waste material generated during the manufacturing process of Portland Slag Cement. ....