2017 (1) TMI 299

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..... ine and coal fine cleared by them without payment of duty? - Held that: - the issue is no more res integra and stand settled by the Tribunal decision in the case of CCE & ST Raipur vs. Aarti Sponge & Power Ltd. [2014 (11) TMI 1071 - CESTAT NEW DELHI], It was considered that iron ore fine being a waste emerging during the process of crushing and screening of iron ores and cleared without payment of .....

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..... in waste arises in the form of iron ore fine and coal form and dolomite etc. 2. The Revenues case is that inasmuch as the waste arisen in the nature of fine stand cleared by the appellant without payment of duty of Excise, they are required to pay an amount equal to 10% of the price of the goods, in terms of provisions of Rule 6 of the Cenvat Credit Rules, 2004. Accordingly, proceedings were init .....

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..... e cleared by them without payment of duty. As per the appellant, the said goods are unintended emergence of the material during the manufacture of their final product and cannot be considered to be exempted final product, requiring reversal of 10% in terms of provisions of Rule 6. 4. I find that the issue is no more res integra and stand settled by the Tribunal decision in the case of CCE & ST Ra .....

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