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2016 (12) TMI 987 - AT - Central ExciseCenvat Credit - emergence of ore fines and coal fine during manufacturing - reversal of credit - Rule 6(3)(b) /6(3)(i) of Cenvat Credit Rules, 2004 - Held that: - The facts of this case are that the appellant, who are engaged in the manufacture of sponge iron during the process generate iron ore fines and coal fines. These are emerging when iron ore lumps of different sizes are subjected to crushing and thereafter screening in raw material plant - During the course of hearing, attention was drawn to the case of M/s G.R. Sponge and Power Ltd. [2016 (11) TMI 51 - CESTAT NEW DELHI] where it was held that subject goods, ore fines and coal fines are by products emerging during the process of manufacturing the final product and do not pass the test of duty leviability, then the question of applying the provisions of Rule 6 of CCR does not arise - appeal allowed - decided in favor of appellant-assessee.
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