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Judgment
Heard both sides through video conferencing and perused the appeal records.
After hearing both sides, I find that the appellant is a manufacturer of pig iron and is availing cenvat credit on the raw materials used for the
manufacture of pig iron. All the inputs are utilized for the manufacture of pig iron and boulder slag is only waste generated in the course of
manufacture of pig iron. Therefore, the cenvat credit is not taken specifically for the manufacture of boulder iron. It has been held time and again by
the Tribunal and the Superior Courts that boulder, like bagasse, coming into existence in the manufacture of sugar cannot be held to be excisable for
the purpose of payment of amounts under Rule 6 of the Cenvat Credit Rules, 2004. I find that this Bench of the Tribunal in the appellant’s own
case vide Final Order No.A/75699/KOL/2016 dated 29.07.2016 in Appeal No.E/70211/2013-SM, on the same issue, had allowed their appeal relying
upon the Tribunal’s decision in the case of Tata Metalliks Ltd. Vs. Commissioner of Central Excise, Kolkata II reported in 2003 (155) ELT 117
(Tri.-Kolkata). The same ratio is squarely applicable to the facts of the present appeal.
Following the ratio of the above mentioned case, the impugned orders are set aside and the appeal filed by the appellant is allowed with
consequential relief, if any. Dictated and pronounced in the open Court.