BELLARY STEELS AND ALLOYS LTD. Vs. CCE

JUDGEMENT

(1.) THE appellant is aggrieved with the Order -in -Appeal No. 426/2002 -CE dated 19.7.2002 by which the Commissioner (Appeals) has confirmed the Order -in -Original, classifying the slag generated in the course of manufacture of Iron under Chapter Sub -Heading 2619.00. It is the contention of the appellants that the item is not excisable as it is neither sold nor marketed and not useful for any other purpose. They contended that the item cannot be brought within the excise net for classification purpose. None appeared on behalf of the appellants. The appeal was taken up for decision on merits.

(2.) HEARD the learned SDR appearing for the Revenue.

(3.) ON going through the facts and circumstances of the case, we find that the Tribunal in the case of Tata Metaliks Ltd. v. Commissioner of Central Excise, Kolkata -II in an identical situation has held that Granulated slag generated in the course of manufacture of pig iron from iron ore is not excisable goods. The same view has been expressed in the case of Jain Carbide and Chemicals Ltd. v. CCE, Raipur . The Tribunal ruling in the case of Tata Metaliks Ltd. (supra) has been affirmed by the Apex Court as reported in 2003 (157) ELT A267. In view of the matter has been finally decided in favour of the assessee, the impugned is not correct and proper. The slag cannot be considered as excisable goods as the same is not manufactured and marketed. Hence the impugned order is set aside and the appeal is allowed with consequential relief.