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2017 (9) TMI 1473 - AT - Central ExciseCENVAT credit - manufacture of taxable as well as exempt goods - Rule 6 (3)(b) of the CENVAT Credit Rules, 2004 - emergence of iron ore fines in the process of manufacture of sponge iron - Held that: - appellants are using iron-ore as a raw material. The iron-ore is an non-excisable commodity. They manufacture Sponge Iron which is a dutiable commodity, and during the course of manufacture of Sponge Iron, iron-ore fines emerge. Such iron-ore fines have been held to be non-excisable commodities, inasmuch as no manufacturing process is involved and the said iron-ore fine emerges as a waste product during the process of manufacturing the Sponge Iron - reliance placed in the case of Union of India & Others Versus M/s. Hindustan Zinc Ltd. [2014 (5) TMI 253 - SUPREME COURT] - appeal allowed - decided in favor of appellant.
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