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2012 (11) TMI 1032 - AT - Central ExciseDuty demand - Revenue by entertaining the view that as the appellants are selling the dutiable as also exempted products, and are availing Cenvat credit on various inputs and input services, they are required to pay 10% of the value of exempted final product in terms of provisions of Rule 6 of Cenvat Credit Rules - Held that:- requirement of payment of 10% of the value of exempted product is relatable to the final product and not to waste or by-product. Inasmuch as the fine sponge iron emerged as waste material during the course of sponge iron, I am of the view that Commissioner (Appeals) has rightly held that there is no requirement of payment of 10% of the value of iron ore fine cleared by the appellant. No infirmity is found in the order passed by Commissioner (Appeals) - Following decision of Rallies India [2008 (12) TMI 46 - HIGH COURT BOMBAY] - Decided against Revenue.
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