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TMI Blog2013 (11) TMI 1191X X X X Extracts X X X X X X X X Extracts X X X X ..... isable commodity - They manufacture Sponge Iron which is a dutiable commodity, and during the course of manufacture of Sponge Iron, iron-ore fines emerge - Such iron-ore fines have been held to be non-excisable commodities, inasmuch as no manufacturing process is involved and the said iron-ore fine emerges as a waste product during the process of manufacturing the Sponge Iron - Prima facie the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re as a raw material. During screening of the iron-ore, fine particles emerge and they are cleared as iron-ore fines. The Department initiated proceedings against them on the ground that the iron-ore fine is a manufactured item and was cleared by the Applicant at nil rate of duty. Since no separate registers were maintained for the common input and input services used in the dutiable as well as ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rule 6(3)(b) of CENVAT Credit Rules, 2004, was rejected. 3. Ld. AR for the Revenue reiterates the findings of the Commissioner (Appeals). 4. Heard both sides and perused the records. I find that the Applicant are using iron-ore as a raw material. The iron-ore is an non-excisable commodity. They manufacture Sponge Iron which is a dutiable commodity, and during the course of manufacture of Sp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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