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CCE, Raipur Versus M/s. Nutan Ispat & Power Ltd.

2016 (11) TMI 924 - CESTAT NEW DELHI

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 an .....

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ions of Rule 3 (5) of Cenvat Credit Rules, 2004. Admittedly, the Iron Ore procured on payment of duty cannot be used as such. The same are put through a process of crushing to obtain a required level of Iron Ore Concentrate. The respondent did obtain .....

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e 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 N .....

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in appeal against the order dated 11.05.2010 of the Commissioner of Central Excise, Raipur. 2. The respondents are engaged in the manufacture of various steel products liable to central excise duty. They were availing cenvat credit of duty paid on I .....

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d 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 .....

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that the said Iron Ore Fines have been found to be exported out of country through a merchant exporter. As such, there could be no excise duty liability on such exported items. Aggrieved by that order, the Revenue is in appeal. 3. We have heard both .....

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t. We find no justification for such proposition. 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 .....

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