TMI Blog2017 (5) TMI 1138X X X X Extracts X X X X X X X X Extracts X X X X ..... - since in the present case, the exempted final product has emerged as an unavoidable waste or by-product, compliance of provisions of rule 6(2) is impossible - appeal dismissed - decided against Revenue. - E/55884/2014-EX [DB] - A/53393/2017-EX[DB] - Dated:- 22-5-2017 - Dr. Satish Chandra, President And Mr. V. Padmanabhan, Technical Member Shri M.R. Sharma, DR for the appellant None ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of such input service which is commonly consumed for dutiable as well as exempted products. Revenue took the view that in terms of the provisions of Rule 6(2), of the Cenvat Credit Rules, 2004, the appellant was required to pay an amount equal to 10% of the value of the exempted goods sold by them. On these lines, the original adjudicating authority confirmed the demand for an amount of &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hed product. 5. The case of the respondent is that iron ore fines emerge as an inevitable waste while screening and crushing the iron ore for removal of smaller particles prior to the manufacture of sponge iron. Since these cannot be considered as separate final products, there is no need for reversal of 10% of the value of the exempted goods even though a part of the input services has been us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CE Vs. Hygrade Pallets Ltd. 2010(249) ELT 266 Tri-Bang iii) M/s SKS Ispat Power Limited Vs. CCE F.O No.52255/2016 dated 27.6.2016. 6. In view of the above discussions, we find no infirmity in the impugned order and hence we uphold the same. Consequently we reject the appeal filed by revenue. [Order Pronounced in the open court on 22.05.2017] - - TaxTMI - TMITax - Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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