9911796707
TMI Blog2011 (2) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... haran, JJ. Appearance Shri Rajesh Ravindran, Advocate, for appellant Shri V.K. Singh, SDR, For Respondent Per : M.V. Ravindran These appeals are against the Order-in-Appeal No. SRK/28 to 32/RGD/2007 dated 19.07.2007. 2. Heard both sides and perused the records. 3. Relevant facts arisen for consideration are that the appellants had availed CENVAT credit of duty paid on Iron Ore Pellets procured by them. As a part of technical requirement of manufacturing process, such iron ore pellets are sieved and put to a process in the factory premises, wherein the pellets which are less than 6 mm are segregated. Such segregated iron ore pellets of less than 6 mm are treated as waste and cleared on payment of appropriate d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be reversed. Accordingly, impugned orders cannot be sustained and have to be set aside." 4. The learned Counsel appearing on behalf of the appellants submit that in an identical issue for the period from January 2001 to September 01, in the assessee's own case, the Revenue was in appeal before the Tribunal and the Bench has held in favour of the assessee. He produces a copy of the said decision. On specific query from the Bench, the learned Counsel submit that the said decision was produced before the learned Commissioner (Appeals) but the learned Commissioner (Appeals) has not recorded any findings. He would draw our attention to paragraphs of 5, 18 and 19 of the said judgement. 5. The learned SDR on the other hand submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cleared as such and therefore the provision of Rule 57AB were not applicable. It is against this order of the Commissioner dropping the demand that the Revenue has come up in appeal vide its Appeal No. E/1375/05." 7. It is seen that the Bench had recorded a clear findings in paragraphs 18 and 19 which are reproduced as under:- "18. We have considered the submission. We find that the basic question to be decided is whether the fines (pellets) of size less than 3 mm are to be considered as a waste material arising either during the process of manufacture or that they have become waste in or in relation to the manufacture of final products. We find that what was ordered by the appellants was pellets of specified size and they cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty is not to be denied or varied on the ground that part of the inputs is contained in any waste or refuse or by product arising out of the final product or inputs has become waste in or in relation to the manufacture of final product, the credit of in this case cannot be denied on such fines which certainly have become waste for the appellants in or in relation to the manufacture of final product. Our view finds support, from the Tribunal decision in the case of Hindustan Petroleum (cited supra) where it has been held that 'in or in relation to manufacture of final product' covers entire manufacturing process from initial stage of handling of inputs and the Supreme Court decision in the case of Collector v. Rajasthan State Chemical ..... X X X X Extracts X X X X X X X X Extracts X X X X
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