TMI Blog2018 (7) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... s Ltd. [2013 (3) TMI 258 - CESTAT NEW DELHI] is squarely applicable to the facts of this case. In this case, the Tribunal had held that emergence of iron ore fines during the process of manufacture did not amount of manufacture and hence, the provisions under Rule 6(3) (b) were not attracted. As per Rules 6 (1) and 6(2) of the Rules, credit will not be permissible on inputs or input services used for the manufacture of exempted goods or provision of exempted services. Appeal dismissed - decided against Revenue. - Appeal No. Ex/75380/2016 & CO-75372/2016 - FO/A/76175/2018 - Dated:- 5-4-2018 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER Shri S. Mukhopadhyay, Supdt. (AR) for the Appellant (s) Shri T. K. Chakraborty, Consultant fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee submitted that the Iron Ore Fines and the Coal Fines, which are derived from Iron Ore and Coal respectively, are non-excisable and non-exempted goods, and therefore, the provisions of Rule 6 of the CENVAT Credit Rules are not applicable. He further stated that the department has erred in contemplating that the activity of crushing Iron Ore lumps and Coal lumps to obtain their required sizes to be used in kiln alone amounts to manufacture. He submitted that the definition of manufacture as per Section 2(f) of the Central Excise Act, states that manufacture includes any activity ancillary or incidental to the completion or a manufactured product. 5. Heard both sides and perused the appeal records. 6. On perusal of records, I fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal in the case of Commissioner of Central Excise, Raipur Vs. Seleno Steels Ltd. reported in 2013 (287) E.L.T. 93 (Tri.-Del.) is squarely applicable to the facts of this case. In this case, the Tribunal had held that emergence of iron ore fines during the process of manufacture did not amount of manufacture and hence, the provisions under Rule 6(3) (b) were not attracted. 9. In view of the above discussion, I find that iron ore fines and coal fines are waste products obtained during the process of manufacture and hence, do not invite the provisions of Rule 6 of the CENVAT Credit Rules. Therefore, I find do reason to interfere with the order of the Commissioner (Appeals). Accordingly, the appeal filed by the appellant is dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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