https://www.taxtmi.com/caselaws?id=217281 Iron ore fines arising incidentally during handling, sorting, grading and screening of iron ore used for sponge iron manufacture were treated as waste, not as a separate manufactured final product. Because the fines were neither the intended output nor exempted goods manufactured by the assessee, the common input service credit reversal provisions under Rule 6(3)(b) of the Cenvat Credit Rules, 2004 did not apply. The demand for reversal of credit was therefore held unsustainable. en-us Thu, 06 Sep 2012 00:00:00 +0530 Fri, 08 Mar 2013 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217281 Iron ore fines arising incidentally during handling, sorting, grading and screening of iron ore used for sponge iron manufacture were treated as waste, not as a separate manufactured final product. Because the fines were neither the intended output nor exempted goods manufactured by the assessee, the common input service credit reversal provisions under Rule 6(3)(b) of the Cenvat Credit Rules, 2004 did not apply. The demand for reversal of credit was therefore held unsustainable. Case-Laws Central Excise Thu, 06 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217281