TMI Blog2017 (9) TMI 1473X X X X Extracts X X X X X X X X Extracts X X X X ..... cisable commodity. They manufacture Sponge Iron which is a dutiable commodity, and during the course of manufacture of Sponge Iron, iron-ore fines emerge. Such iron-ore fines have been held to be non-excisable commodities, inasmuch as no manufacturing process is involved and the said iron-ore fine emerges as a waste product during the process of manufacturing the Sponge Iron - reliance placed in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings against them on the ground that the iron-ore fine is a manufactured item and was cleared by the appellant at NIL rate of duty. Since no separate registers were maintained for the common input and input services used in the dutiable as well as exempt products, the duty was demanded on the iron-ore fines by invoking Rule 6 (3)(b) of the CENVAT Credit Rules, 2004. He vehemently opposes the Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure Sponge Iron which is a dutiable commodity, and during the course of manufacture of Sponge Iron, iron-ore fines emerge. Such iron-ore fines have been held to be non-excisable commodities, inasmuch as no manufacturing process is involved and the said iron-ore fine emerges as a waste product during the process of manufacturing the Sponge Iron. 4. I find that the issue is covered in favour of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .) 8. Commissioner of Central Excise, Ahmadabad-III Vs. Nirma Ltd. 2012 (281) E.L.T. 654 (Guj.). 9. Rallis India Ltd. Vs. Union of India 2009 (233) E.L.T. 301 (Bom.) 10. Commissioner of Central Excise, Noida Vs. Laxmi Agro Indl. Consultants Exporters Ltd. 2011 (274) E.L.T. 176 (All.). 11. Commissioner of Central Excise Customs, Vadodara-I Vs. Sterling Gelatin 2011 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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