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2019 (11) TMI 1349 - HC - Central ExciseCENVAT Credit - input - iron Ore Fines - whether 'exempted item' within the meaning of Rule 2(d) of the CENVAT Credit Rules, 2004 or not - whether by-product or not - non-maintenance of separate records - no detailed analysis carried out - principles of natural justice - HELD THAT:- No proper discussion has been made by the CESTAT with regard to the exigibility to duty / correctness of the Input Tax Credit / Services availed or as to the reversal of the Credit already availed to the requisite extent to have sustained the stand. There is no discussion with regard to what is the process of manufacture of 'Sponge Iron', how the 'Iron Ore Fines' are generated and whether the yardsticks mentioned by the Apex Court are available to have it declared as a 'by-product' and such other relevant aspects. The matter requires detailed deliberation with reference to each and every aspect pointed out - the matter is remitted to the CESTAT for fresh consideration with reference to all the relevant aspects - Appeal allowed by way of remand.
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