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2019 (4) TMI 1415 - CESTAT NEW DELHICENVAT Credit - exempt goods or not - iron ore fines, generated during the process of manufacture of Sponge Iron and cleared by the appellant - Rule 6 of Cenvat Credit Rules, 2004 - HELD THAT:- The issue in the present appeal is covered by the decision of this Tribunal in M/S. JSW STEELS LTD VERSUS COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, BELGAUM [2019 (3) TMI 29 - CESTAT BANGALORE], where it was held that even after the amendment from 01.03.2015, Rule 6 shall not applicable to by-products/waste products produced during the manufacture of dutiable final products. Also, iron ore fines’ is not a manufactured product, Rule 6 of CCR is not applicable - appeal allowed - decided in favor of appellant.
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