2019 (1) TMI 2021

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....the Wires manufactured by the Appellant. 2. The Appellants are engaged in manufacture of various Wires and are availing Cenvat Credit on inputs, capital goods and input services. They received wire rods coils and also hydrochloric acid in order to remove the impurities and rust from the wire rods coils. For removing the impurities etc. the Appellants undertake the pickling process by using hydrochloric acid. The wire rods coils are dipped in the hydrochloric acid tank. Waste Pickle Liquid (WPL) is generated during the process at various steel plants of the appellants at the time of removal of impurities/rust from the coil. The Appellants used to clear WPL to independent buyers on payment of duty on the value determined on the basis of the ....

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....nfirmed by the Adjudicating Authority with equal penalty vide Order-in-Original dated 4.8.2010. First Appeal filed by the Appellants was rejected by the Commissioner (Appeals), Central Excise, Mumbai Zone-I vide Order-in-Appeal dated 28.2.2011. 3. We have heard learned counsel for the Appellants and learned Authorised Representative for the Revenue and perused the Memo of Appeal filed by the Appellants. In order to understand the issue we have to see what is WPL? Is it a waste or some manufactured product? According to learned counsel, the rust and impurities on the coils are simply removed by way of application of hydrochloric acid on the coil. This process of application of hydrochloric acid on the coil is called pickling process. After ....