https://www.taxtmi.com/caselaws?id=241194 The court held that Iron Ore Fines do not amount to manufacture and are not excisable, thus not subject to duty. It was found that maintaining separate accounts for dutiable and exempted products was impossible due to the nature of Iron Ore Fines as an unavoidable byproduct, leading to the dismissal of the Revenue's appeal. The obligation under Rule 6(3) of the Cenvat Credit Rules was deemed unsustainable, and the demand for payment of duty on Iron Ore Fines cleared without payment was set aside. en-us Fri, 31 May 2013 00:00:00 +0530 Wed, 10 Sep 2014 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241194 The court held that Iron Ore Fines do not amount to manufacture and are not excisable, thus not subject to duty. It was found that maintaining separate accounts for dutiable and exempted products was impossible due to the nature of Iron Ore Fines as an unavoidable byproduct, leading to the dismissal of the Revenue's appeal. The obligation under Rule 6(3) of the Cenvat Credit Rules was deemed unsustainable, and the demand for payment of duty on Iron Ore Fines cleared without payment was set aside. Case-Laws Central Excise Fri, 31 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241194