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2024 (1) TMI 671 - CESTAT NEW DELHICENVAT Credit - iron fines emerging during the process of manufacture of sponge iron ore - case of the Revenue is that the iron ore fines are not excisable and no excise duty is paid on them - non-maintenance of separate records for manufacture of sponge iron and iron ore fines in terms of Rule 6(1) of the Cenvat Credit Rules, 2004 - HELD THAT:- The case of the Respondent is that it does not manufacture the iron ore fines at all and they emerge as a by-product in the manufacture of its main product, namely, sponge iron and, accordingly, Rule 6 of the Cenvat Credit Rules would not apply - this issue is no longer res integra and in the respondent’s own case in M/S GHANKUN STEELS PRIVATE LIMITED. VERSUS COMMISSIONER OF CUSTOMS & CENTRAL EXCISE, RAIPUR. [2019 (5) TMI 1998 - CESTAT NEW DELHI] it has been held by this Tribunal that the Respondent need not deposit the amount equal to 6% under Rule 6(3) of the CCR. The amendment made by way of explanation to Rule 6 makes no difference because the question is not if the goods are non-excisable or excisable but exempted but whether the iron ore fines are manufactured or not and this Tribunal has consistently held that the iron ore fines are not manufactured but only emerge during the process of manufacture of sponge iron - there are no force in the appeal by the Revenue. The appeal is, accordingly, dismissed and the impugned order is upheld.
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