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

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: - reliance placed on the decision of Hindustan Zinc Ltd. [2014 (5)253 - SUPREME COURT] where it was held 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. - The .....

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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 the order dated 31.03.2009 of Commissioner of Central Excise, Raipur. The appellants are engaged in the manufacture of Sponge Iron liable to central excise duty. They were availing cenvat credit of duty paid on inputs, capital goods and input services. Not .....

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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 receipt, consumption and inventory of inputs and input services, then they shall pay an amount equal to 10% of price of such goods. The facts of this case are that the appellants, who are engaged in the manufacture of Sponge Iron during the process generate I .....

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