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TMI Blog2016 (7) TMI 1503X X X X Extracts X X X X X X X X Extracts X X X X ..... envat Credit Rules, 2004 - iron ore fines, exempt gods or not? - Held that:- In the process of screening and handling of iron ore, some fines generated, which the appellant sold to its customers. Generation of iron ore fines cannot be considered as separate excisable commodity, since no manufacturing activity is involved for emergence of the same out of iron ore by the appellant - Further, iron or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant had availed Cenvat credit of service tax paid on GTA service for bringing iron ore to the factory. The Department has confirmed the service tax demand under Rule 6(3)(b) of the Cenvat Credit Rules, 2004 on the ground that iron ore were commonly used for manufacture of dutiable product, i.e., sponge iron and the exempted goods, i.e., iron ore fines. The demand confirmed in the adjudication orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut of iron ore by the appellant. Further, iron ore fines is not exempted from payment of duty in terms of notification issued by the Central Govt. Thus, in our view, iron ore fines will not be considered as "exempted goods" and the embargo created in Rule 6(3)(b) of the Cenvat Credit Rules, 2004 will not apply for removal of iron ore in fines form from the factory. Therefore, confirmation of deman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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