Case Law Details
Tata Steel Limited Vs Commissioner of Central Excise (CESTAT Kolkata)
In the legal case of Tata Steel Limited vs. Commissioner of Central Excise (CESTAT Kolkata), the question revolves around whether flue gas generated during the manufacturing of metallurgical coke should be considered a manufactured product liable for excise duty. The case pertains to an appeal against an order demanding excise duty, interest, and penalties from Tata Steel Limited.
Detailed Subheading-wise Analysis
1. Background and Dispute: The case involves Tata Steel Limited’s appeal against an order demanding central excise duty. The company had an agreement with Tata Power Company Ltd. (TPCL) for supplying flue gas generated during coke manufacturing for electricity generation.
2. Appellant’s Activities: The appellant engages in manufacturing metallurgical coke, used by Tata Steel Ltd. in their blast furnace for 3. steel production. The coke manufacturing process involves waste recovery through carbonization of coking coal.
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