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2019 (5) TMI 1998 - AT - Central ExciseReversal of CENVAT Credit - removal of iron ore fines - Rule 6(3) of CCR, 2004 - HELD THAT:- The issue is no longer res integra and it have been decided by this Tribunal in BHAGWATI POWER & STEEL LTD. VERSUS C.C.E. & S.T. -RAIPUR [2018 (12) TMI 1104 - CESTAT NEW DELHI], that in the course of manufacture of sponge iron, iron ore lumps of different sizes as received by the manufacturer, are firstly subjected to crushing. Thereafter, iron ore fines are separated by screening, at the raw material handing plant. The said iron ore fines which is in powder form cannot be used for manufacture of sponge iron. Further, iron ore lumps and iron ore fines are separately classifiable under Central Excise Tariff depending upon the percentage of iron content therein. As iron ore fines is not a manufactured produce, but a residue, the provisions of Rule 6 of CCR are not attracted. The impugned order is set aside - Appeal allowed.
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