TMI Blog2017 (1) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal decision in the case of CCE & ST Raipur vs. Aarti Sponge & Power Ltd. [2014 (11) TMI 1071 - CESTAT NEW DELHI], It was considered that iron ore fine being a waste emerging during the process of crushing and screening of iron ores and cleared without payment of duty would not call for payment of 10% of the sale value of the product - reversal not sustained - appeal rejected - decided agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ine and coal form and dolomite etc. 2. The Revenues case is that inasmuch as the waste arisen in the nature of fine stand cleared by the appellant without payment of duty of Excise, they are required to pay an amount equal to 10% of the price of the goods, in terms of provisions of Rule 6 of the Cenvat Credit Rules, 2004. Accordingly, proceedings were initiated against the appellant by way of i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty. As per the appellant, the said goods are unintended emergence of the material during the manufacture of their final product and cannot be considered to be exempted final product, requiring reversal of 10% in terms of provisions of Rule 6. 4. I find that the issue is no more res integra and stand settled by the Tribunal decision in the case of CCE ST Raipur vs. Aarti Sponge Power Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X
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