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TMI Blog2017 (7) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... o such inputs or capital goods when removed from the factory - appeal dismissed - decided against Revenue. - E/280/12 - FO/A/76146/2017 - Dated:- 2-5-2017 - Shri P. K. Choudhary, Member (Judicial) Shri A.Roy, Supdt.(AR) for the Revenue None (Submitted Written Submission) for the Respondent ORDER Per: Shri P. K. Choudhary The respondent is engaged in the manufacture of sponge iron classifiable under Chapter 72 of the first schedule to the Central Excise Tariff Act, 1985. They have availed Cenvat Credit on iron ore and coal and used in the manufacture of sponge iron. During the process of manufacture of sponge iron, iron ore fines and coal fines were generated and the same were sold by the respondent. The responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the process of screening and after completion of the said process, iron ore fines were generated. It is the case of the Revenue that these iron ore fines were not used in the manufacture of their final product, namely, sponge iron, but were sold in the market. Therefore, since the iron ores were sold as such without being used in the manufacture of products, proportionately the Cenvat credit availed on GTA services for bringing iron ore to the factory were required to be reversed under Rule 3(5) of Cenvat Credit Rules, 2004. I do not find merit in the said allegation of the Department on two counts; firstly, the input iron ores after being brought to the factory, were subjected to the process of screening and process of screening as exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tands altogether on different footings. Once the rule-making authority has defined the terms specifically and used the same in different provisions consciously, the argument of learned counsel for the Revenue that merely by analogy even if in one provision both the terms have been used, the same should be read in the other provision as well, where it has not been specifically mentioned, has no legs to stand, as the tax cannot be levied merely by inference or presumption. It is not possible to assume any intention or governing purpose of the statute more than what is stated in the plain language. Words cannot be added or substituted so as to give a particular meaning....... 6. The same view was taken by this Tribunal in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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