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Central Excise - Highlights / Catch Notes

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Reversal of Cenvat Credit under Rule 6 - clearance of iron ore ...


Cenvat Credit Rule 6: Iron Ore Fines Not Exempted, No Evidence Provided, Rule 6(3)(b) Restrictions Inapplicable.

September 22, 2020

Case Laws     Central Excise     AT

Reversal of Cenvat Credit under Rule 6 - clearance of iron ore fines - exempted goods or not - the Department has brought nothing on record to show that the iron ore fines can be considered as exempted goods. Admittedly, there is no Notification of the Revenue granting exemption to this product. Thus, the embargo created in Rule 6 (3) (b) of CCR will not apply for removal of iron ore fines from the appellant’s factory.- AT

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