9911796707
TMI Blog2019 (4) TMI 1415X X X X Extracts X X X X X X X X Extracts X X X X ..... s is not a manufactured product, Rule 6 of CCR is not applicable - appeal allowed - decided in favor of appellant. - Excise Appeal No. 52813 of 2018-SM - Final Order No. 50546/2019 - Dated:- 22-4-2019 - Mr. Anil Choudhary, Member (Judicial) Sh. Kamaljeet Singh, Advocate for the appellant Sh. P. Juneja, Authorised Representative for the respondent ORDER ANIL CHOUDHARY: The issue in this appeal is whether iron ore fines, generated during the process of manufacture of Sponge Iron and cleared by the appellant are to be considered as exempted goods for the purpose of the provisions of Rule 6 of Cenvat Credit Rules, 2004. 2. The brief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant- assessee is before this Tribunal against the impugned order-in-appeal. 3. The learned Counsel for the appellant submitted that the Rule 6 is not applicable to the appellant, even after the amendment vide Notification No. 06/2015-CE(NT) dated 01.03.2015 further Notification No. 13/2016 dated 01.03.2016. He submitted that appellant is engaged in the manufacture of sponge iron. Upto the stage when the iron ore fines are obtained, no cenvatable inputs have been used by the appellant and these iron ore fines have emerged only after carrying out the physical processes of crushing and sieving of iron ore. The only input which has been used till this stage is iron ore classifiable under Chapter 26 of Central Excise T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Supreme Court as stated supra wherein it has been consistently held that even after the amendment from 01.03.2015, Rule 6 shall not be applicable to by-products/ waste products produced during the manufacture of dutiable final products. Therefore, by following the ratio of the above said decisions, I am of the considered view that the impugned order is not sustainable in law and therefore the same is set aside by allowing the appeal of the appellant. 6. I also find that iron ore fines is not a manufactured product. Thus on this score also, Rule 6 of Cenvat Credit Rules is not applicable. By following the aforesaid precedent ruling, I hold that Rule 6 of Cenvat Credit Rules, 2004 is not applicable to the present case. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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