2009 (10) TMI 568

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..... in production of iron ore not amounting to manufacture and credit not admissible - prima facie case for waiver of pre-deposit – appeal disposed off - ST/483-485/2009 - 1478-1480/2009 - Dated:- 20-10-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) REPRESENTED BY : Shri M. S. Nagaraja, Advocate, for the Appellant. Ms. Joy Kumari Chander, JCDR, for the Respon .....

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..... by the applicant before him came to the conclusion that the appellant being the manufacturer/producer of iron ore which is exempted from payment of duty is not eligible to avail the Cenvat credit on the input services as provided under Rule 6(1) of Cenvat Credit Rules, 2004. He also proceeded on the ground that the applicant's activity does not amount to manufacture. 4. Learned counsel wou .....

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..... er is decided finally, applicant may be directed to maintain status quo in respect of credit availed by them. 6. We have considered the submissions made at length by both sides and perused the records. We find that it is an undisputed fact that the appellant had been processing iron ore and clearing the same for export. We find that the decision of Hon'ble High Court of Bombay in the case .....

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