TMI Blog2013 (4) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... mmon input services, GTA services and clearing & forwarding agent's services in receipt of iron ore lumps in respect of which Cenvat Credit has been availed and which have been used in the manufacture of dutiable as well as exempted final product. According to the ld. Counsel for the appellant, total Cenvat Credit in respect of common services is around Rs. 3 lakhs and the amount to be reversed cannot be more than Rs. 3 Lakhs. In view of this, the applicant are directed to deposit an amount of Rs. 3 lakhs within a period of four weeks from date of this order - Compliance to be reported on 23.04.12 - On deposit of the above amount within the stipulated period, the requirement of pre-deposit of balance amount demanded under Rule 6(3), inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Cenvat Credit Rules, 2004 would become applicable and in respect of clearances of iron ore fine, the appellant would be required to pay an amount of 8% of the sale value. It is on this basis that the Order-in-Original dtd. 21.07.11 confirming the demand of amount payable under Rule 6(3) along with interest and imposing penalty on the appellant, has passed by the Commissioner. Against this order, the present appeal along with the stay application has been filed. 4. Heard both sides in respect of stay application. 5. Shri H. V. Ghirnikar, Consultant, the ld. Counsel for the appellant pleaded that there is no manufacturing involved in conversion of iron ore lumps into iron ore fines and hence provision of Rule 6(3) are not applicable an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Credit Rules, 2004 and in view of this, the provisions of Rule 6(3) of Cenvat Credit Rules would become applicable as the appellant have used common input services, GTA services and clearing forwarding agent's services in receipt of iron ore lumps in respect of which Cenvat Credit has been availed and which have been used in the manufacture of dutiable as well as exempted final product. 6.1. On time bar aspect, he pleaded that the appellant in the ER-1 returns filed by them did not mention the clearance of iron ore fines and, hence longer limitation period has been correctly invoked. 6.2 He, therefore, pleaded that this is not the case for waiver. 7. We have carefully considered the submissions made by both the sides and perused ..... X X X X Extracts X X X X X X X X Extracts X X X X
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