2003 (10) TMI 110

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....l, Member (T)]. - In this appeal, filed by M/s. Jain Carbide & Chemicals Ltd., the issue involved is whether slag obtained by them during the process of manufacture of Ferro Alloys is liable to Excise duty. 2. Shri K.K. Anand, learned Advocate, submitted that the Appellants manufacture Ferro Alloys and avail of Modvat credit of duty paid on Carbon paste which is used as furnace lining material;....

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.... which credit had been availed of the benefit of Notification is not available to them. He, further, submitted that the issue is no more res integra as it stands decided by the Tribunal in the case of Tata Metaliks Ltd. v. CCE, Calcutta, 2003 (155) E.L.T. 117 (T) = 2003 (54) RLT 807 (CEGAT) wherein it has been held that slag obtained during the process of manufacture of Pig Iron is not excisable a....

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.... of slag almost at twice the amount of Ferro Manganese made; the slag is also separated and gathered separately; slag is disposed of by the Appellants and is used by their customers in the manufacture of Silico Manganese. The learned SDR, therefore, contended  that in the process of manufacture in which Modvatable input is used slag is generated twice the amount of Ferro and as such is one of....

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....also the subsidiary products." 4. We have considered the submissions of both the sides. It has not been disputed by the Revenue that slag is obtained by the Appellants during the process of manufacture of Ferro Manganese which is the final product of the Appellants. The learned Advocate has relied upon the decision in the case of Tata Metaliks Ltd. wherein the Tribunal has held that slag genera....