TMI Blog2024 (1) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... IPUR. [ 2019 (5) TMI 1998 - CESTAT NEW DELHI] it has been held by this Tribunal that the Respondent need not deposit the amount equal to 6% under Rule 6(3) of the CCR. The amendment made by way of explanation to Rule 6 makes no difference because the question is not if the goods are non-excisable or excisable but exempted but whether the iron ore fines are manufactured or not and this Tribunal has consistently held that the iron ore fines are not manufactured but only emerge during the process of manufacture of sponge iron. Accordingly, there are no force in the appeal by the Revenue. The appeal is, accordingly, dismissed and the impugned order is upheld. - MR. DILIP GUPTA, PRESIDENT AND MR. P.V. SUBBA RAO, MEMBER (TECHNICAL) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner in his order dated 26.03.2019. Aggrieved, the respondent appealed to the Commissioner (Appeals) who, by the impugned order, set aside the demand along with interest and penalty. Revenue is aggrieved by this order of Commissioner (Appeals) and filed this appeal. 3. We have heard learned authorised representative for the Revenue and learned counsel for the respondent and perused the records. The short question which arises in this case is whether or not the respondent was required to deposit an amount equal to 6% of the value of the iron ore fines under Rule 6(3) of the CCR. According to the learned authorised representative for the Revenue, iron ore fines were not chargeable to excise duty and no duty was paid by the respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of Hyderabad bench of this Tribunal in the case of BIOP Steels and Power Pvt. Ltd. [Final order no. A/30193-30195/2023 dated 26.07.2023 of CESTAT, Hyderabad] in which also it has been held that no amount as a percentage of the value of iron ore fines needs to be deposited under Rule 6 (3) of Cenvat Credit Rules. She, therefore, prays that there is no force in appeal of the Revenue and it may be dismissed. 6. We have considered the submissions from both sides and perused the records. The case of the Revenue is that iron ore fines are manufactured and if they are not excisable or are exempted, Rule 6 of CCR would apply and the respondents were liable to pay amount equal to 6% of the iron ore fines under Rule 6(3) of the Cenva ..... X X X X Extracts X X X X X X X X Extracts X X X X
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