Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

M/s. G.R. Sponge & Power Ltd. Versus CCE, Raipur (C.G.)

2016 (11) TMI 51 - CESTAT NEW DELHI

Reversal of cenvat credit - recovery of 10% value of goods - Iron Ore Fines and Coal Fines - Rule 6(3)(b) of Cenvat Credit Rules, 2004 - Whether the said Fines (Iron Ore/Coal) are manufactured excisable product by the appellant? - Held that: - relian .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

The present case is not related to levy of duty on Iron Ore Fines and Coal Fines under Section 3, but relates to removal of exempted goods. We find such assertion very strange to say the least. When the goods are not passing the test of duty levy t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

3817/2016 - Dated:- 27-9-2016 - Mr. Justice (Dr.) Satish Chandra, President and Mr. B. Ravichandran, Member (Technical) Rep. by Shri M. Saharan, Advocate for the appellant Rep. by Shri R.K. Manjhi, DR for the respondent. ORDER The appeal is against t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

. Noticing that the appellants cleared Iron Ore Fines and Coal Fines, the Revenue proceeded to demand and recover 10% of value of these goods cleared, treating them as exempted goods and applying provisions of Rule 6(3)(b) of Cenvat Credit Rules, 200 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ction and written submissions. The applicability of Rule 6(3)(b) of CCR to the facts of the present case is in dispute. The said Rule provides that if the exempted goods are cleared by the manufacturer, who did not maintain separate accounts for rece .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ate Iron Ore Fines and Coal Fines. These are emerging when Iron Ore Lumps of different sizes are subjected to crushing and thereafter screening in raw material plant. The Iron Ore Fines in powder form cannot be used for manufacture of Sponge Iron as .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

15 (Tribunal) examined similar set of facts and held that emergence of Iron Ore Fines cannot be held to be a manufacturing activity and the fact that such Fines were cleared without payment of duty, would not call upon the assessee to pay 10% of the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

that Rule 6 of CCR is not attracted if a by product emerging in the process of manufacture of final product is cleared without payment of duty. 5. We note that one important point is not addressed in the present case by the Original Authority. The le .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Forum
what is new what is new
  ↓     bird's eye view     ↓  


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version