https://www.taxtmi.com/caselaws?id=246680 Rule 6 of the Cenvat Credit Rules does not apply to iron ore fines that emerge incidentally as waste or segregated raw material during handling, sorting, grading and screening in the manufacture of sponge iron. Because the fines were not exempted final products and were unusable in the kiln, the provision did not require payment of 10% of their value on clearance. The challenge to the demand failed, and the relief granted to the assessee was sustained. en-us Thu, 29 Nov 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246680 Rule 6 of the Cenvat Credit Rules does not apply to iron ore fines that emerge incidentally as waste or segregated raw material during handling, sorting, grading and screening in the manufacture of sponge iron. Because the fines were not exempted final products and were unusable in the kiln, the provision did not require payment of 10% of their value on clearance. The challenge to the demand failed, and the relief granted to the assessee was sustained. Case-Laws Central Excise Thu, 29 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246680