Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 239 - AT - Central ExciseCENVAT Credit - common input services which had been used in the manufacture of exempted goods and dutiable goods - non-maintenance of separate records - waste arising out of the course of manufacture - Rule 6 of CCR - Held that:- The liability to pay duty under Rule 6 arises only for the final products and not for the waste emerging during the process of manufacture. In the instant case, the resultant iron ore fines and coal fines are nothing but waste which cannot be used in the manufacture of sponge iron. The judgment of the Tribunal in the case of Commissioner of Central Excise, Raipur Vs. Seleno Steels Ltd. [2013 (3) TMI 258 - CESTAT NEW DELHI] is squarely applicable to the facts of this case. In this case, the Tribunal had held that emergence of iron ore fines during the process of manufacture did not amount of manufacture and hence, the provisions under Rule 6(3) (b) were not attracted. As per Rules 6 (1) and 6(2) of the Rules, credit will not be permissible on inputs or input services used for the manufacture of exempted goods or provision of exempted services. Appeal dismissed - decided against Revenue.
|