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2016 (11) TMI 924 - CESTAT NEW DELHI

2016 (11) TMI 924 - CESTAT NEW DELHI - TMI - CENVAT credit - iron ore - treatment of Iron Ore Fines for cenvat credit purpose, in dispute - Held that: - Admittedly, Iron Ore Lumps are put through a process of crushing to obtain the desired size and consistency. Iron Ore Fines of smaller size and of different consistency emerge which cannot be put into the intended use by the respondent. The point for decision is that whether the Iron Ore Fines, which are not used by the respondent in further man .....

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hem, for a consideration, will not attract the provisions of the said Rules. The inputs are put to use as intended by them. The emerging fines, which is nothing but a incidental product, cannot be equated to the inputs (Iron Ore) as such - appeal rejected - decided against appellant. - Appeal No. E/3140/2010-EX(DB) - Final Order No. A/53872/2016-EX(DB) - Dated:- 21-9-2016 - Shri S. K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Technical). Shri Yogesh Agarwal, DR for the Appella .....

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hing and other processes to obtain the desired size of Iron Ore. During the process, the Iron Ore Fines emerge. The said fines emerging in such process of crushing have been cleared by the respondent. The proceedings were initiated against the respondent to recover the credit taken on Iron Ore Lumps proportionate to the Fines cleared treating such clearance as clearance of inputs as such in terms of Rule 3(5) of Cenvat Credit Rules, 2004. The Original Authority upon adjudication dropped the dema .....

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