9911796707
TMI Blog2020 (6) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... le 6 of the Cenvat Credit Rules, 2004 are not applicable - reliance can be placed in the case of CCE, RAIPUR (CG.) VERSUS M/S. SARDA ENERGY AND MINERALS LTD. [ 2013 (12) TMI 859 - CESTAT NEW DELHI] . Appeal allowed - decided in favor of appellant. - Excise Appeal No. 53339 of 2018 - FINAL ORDER NO. 50698/2020 - Dated:- 10-6-2020 - HON BLE SHRI C.L. MAHAR, MEMBER (TECHNICAL) HON BLE MRS. RACHNA GUPTA, MEMBER (JUDICIAL) APPEARANCE Shri Manish Saharan, Advocate for the appellant. Shri V.B. Jain, Authorized Representative (DR) for the Respondent C.L. MAHAR :- The brief facts of the matter are that the appellants are engaged in manufacture of iron and steel products falling under Chapter Heading 72 of the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dated 17 November 2017 have been issued to the appellant wherein a reversal of the 6% of the total value of the iron ore fines cleared by them for above-mentioned period amounting to ₹ 47,73,113/- has been demanded under Rule 6 (3) (i) of the Cenvat Credit Rules, 2004 readwith Rule 14 of the Cenvat Credit Rules alongwith Section 11A of the Central Excise Act, 1944. The provision pertaining to interest as well as penalty under Section 11AC (1) readwith Rule 15 (2) of Cenvat Credit Rules, 2004 have already been invoked. The matter has been adjudicated by the learned Assistant Commissioner vide its order-in-original No. 8990/ADJ/AC/D-I/2017 dated 2 February 2018. The learned Assistant Commissioner has primarily dropped all the charges ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y same are not excisable. Thus, such goods cannot be considered as exempted goods and provisions of Rule 6 of the Cenvat Credit Rules, 2004 are not applicable. We rely on the following decision of the Tribunal while holding the above view. Commissioner of Central Excise, Raipur (C.G.) versus Sarda Energy and Minerals Ltd. reported under 2014 (34) S.T.R. 618 (Tri. Del.). The relevant para is reproduced below :- 5. I have considered the submissions from both the sides and perused the records. The Iron Ore Fines emerge at the stage of crushing of Iron Ore and thereafter Iron Ore fines are taken out from the raw material handling plant. Neither the show cause notice nor the order passed by the original adjudicating authority mention a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el.). The relevant para is reproduced below :- 4. 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 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 demand on the appellant b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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