Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 51 - AT - Central ExciseReversal of cenvat credit - recovery of 10% value of goods - Iron Ore Fines and Coal Fines - Rule 6(3)(b) of Cenvat Credit Rules, 2004 - Whether the said Fines (Iron Ore/Coal) are manufactured excisable product by the appellant? - Held that: - reliance placed on the decision of Hindustan Zinc Ltd. [2014 (5) TMI 253 - SUPREME COURT] where it was held that Rule 6 of CCR is not attracted if a by product emerging in the process of manufacture of final product is cleared without payment of duty. The present case is not related to levy of duty on Iron Ore Fines and Coal Fines under Section 3, but relates to removal of exempted goods. We find such assertion very strange to say the least. When the goods are not passing the test of duty levy then the question applying the provisions of Rule 6 of Cenvat Credit Rules does not arise. Demand of duty not justified - appeal allowed - decided in favor of appellant.
|