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2024 (1) TMI 719 - CESTAT NEW DELHICENVAT Credit - iron fines emerging in the process of manufacture of sponge iron ore - iron ore fines are not excisable and no excise duty is paid - non-maintenance of separate records - applicability of Rule 6(3) of the CCR - HELD THAT:- This issue is no longer res integra and in the case of 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. Accordingly, 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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