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TMI Blog2018 (10) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... ata Subba Rao 1. This appeal has been filed against Order-in-Appeal No. HYD-EXCUSRRC- APP-023-17-18 APP I, Dated 04.01.2018. 2. Heard both sides and perused the records. 3. The appellant herein is a Public Sector Undertaking engaged in the manufacture of sponge iron from iron ore. During the process of manufacture, iron ore fines gets generated which is a waste product but it has marketable va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se notice, appellant reversed the demanded amount along with interest. The original authority had confirmed the demand as proposed in the show cause notice and appropriated the amount already paid by the appellant. He also imposed a penalty equivalent to the amount of CENVAT credit availed by the appellant. Aggrieved, the appellant filed an appeal before the first appellate authority which was dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of CENVAT Credit Rules 2004 does not apply in this case. This was recorded in the order of the first appellate authority. Appellant further relied upon the case of Gujarat State Fertilizers & Chemicals Ltd. vs. CCE Vaddra [2015(38)STR 1165 (Tri.-Ahmd)] to assert that a Government undertaking cannot be alleged to have illegally gained any amount by violation and therefore the extended period of li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this issue. 6. I have considered the arguments of both sides. There is no dispute on the facts of the case that the demand is on reversal of CENVAT credit under rule 6(3) for the value of iron ore fines generated by the appellant during the process of manufacture of final products viz; Sponge iron. On the very same issue in the case of Maa Mangla Ispat Pvt. Ltd. [2017(49)STR 503 (Tri.-Del.)] and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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