Rule 21 Central Excise Duty Remission Allowed for 0.55% Pig Iron Handling Loss: CESTAT Kolkata

Odisha Mining Corporation Ltd. Vs Commissioner of Central Excise (CESTAT Kolkata) The appeal challenged Order-in-Original dated 31.10.2013 by the Commissioner of Central Excise, Customs & Service Tax, Bhubaneswar-II, which had rejected the appellant’s application for remission of Central Excise duty under Rule 21 of the Central Excise Rules, 2002. The appellant, a manufacturer of Pig Iron, C.I./D.I. Spun Pipe and Iron Castings, stated that Pig Iron is inherently brittle and that Pig Iron Chips, Dust and Dross are inevitably generated during casting, mechanical handling, storage and intra...