TMI Blog2019 (5) TMI 1998X X X X Extracts X X X X X X X X Extracts X X X X ..... res integra and it have been decided by this Tribunal in BHAGWATI POWER STEEL LTD. VERSUS C.C.E. S.T. -RAIPUR [ 2018 (12) TMI 1104 - CESTAT NEW DELHI] , that in the course of manufacture of sponge iron, iron ore lumps of different sizes as received by the manufacturer, are firstly subjected to crushing. Thereafter, iron ore fines are separated by screening, at the raw material handing plant. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ron ore fines. 2. Briefly stated, the appellant are engaged in manufacture of sponge iron falling under Chapter 72 of the Central Excise Tariff Act, 1985 and are availing Cenvat credit facility as provided under Cenvat Credit Rules, 2004. During the manufacturing process of sponge iron, iron ore lumps of different sizes are subjected to crushing process. Thereafter, the crushed iron ore is subj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... input services in manufacture of their dutiable final products like sponge iron and as well as in respect of exempted goods viz. iron ore fines during the relevant time, but had neither maintained separate records as required under Rule 6(2)(a) of the Cenvat Credit Rule, 2004 nor paid the amount as provided under Rule 6(3) of the Cenvat Credit Rules, 2004. It, therefore, appeared that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 6(3) on removal of iron ore fines. Being aggrieved, the appellant is before this Tribunal. 6. Heard the parties and perused the records. 7. I find that the issue is no longer res integra and it have been decided by this Tribunal vide Final Order No. 53436-53437/2018 dated 19.12.2018 in the case of Bhagwati Power Steel Ltd. Vs. CCE ST, Raipur, that in the course of manufacture of spon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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