2002 (10) TMI 179

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....anulated after water is sprinkled at a high speed; that in order to ensure a smooth flow of production of Pig iron, the granulated slag is shifted inside the factory; that since the granuled slag is not a manufactured product of the Appellants and since it is inconvenient and practically impossible to weigh the total discharge of slag and account for the same, granulated slag is not recorded in the RG I register at the time of its generation and as and when it is cleared out of the factory, the said quantity is recorded as production as well as removal in the RG I Register; that the Additional Commissioner under the Adjudication Order No. 83/98 dated 31-12-98 denied the benefit of Notification No. 90/88-C.E. dated 1-3-98 which exempts slag ....

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....v. CCE, Allahabad - 1996 (86) E.L.T. 571. 3. Learned Advocate, alternatively, submitted that the benefit of Notification is available subject to the condition that no credit of duty paid on the inputs used in the manufacture of the goods has been taken under Rule 56 A or Rule 57 A of the Central Excise Rules; that in the manufacture of Pig Iron, raw materials like iron ore, dolomite coke, limestone etc. are used and during the relevant period neither there was Modvat eligible in respect of any of these raw materials nor have the Appellants claimed any Modvat credit; that during the relevant period they had availed Modvat credit only on the consumable used for proper functioning of the production system as a whole, which cannot be said to b....