https://www.taxtmi.com/caselaws?id=270141 The Appellate Tribunal CESTAT NEW DELHI upheld the decision of the learned Commissioner (Appeals) in a case involving a dispute over the demand for duty on exempted goods cleared by the respondent, a manufacturer of sponge iron. The Tribunal ruled that Rule 6(3) of the Cenvat Credit Rules, 2004 did not apply as the exempted product, iron ore fine, was considered an unavoidable waste by-product, not subject to duty payment. The judgment emphasized the importance of distinguishing between dutiable goods and by-products for accurate duty assessments, ultimately dismissing the Revenue's appeals. en-us Tue, 27 Oct 2015 00:00:00 +0530 Sat, 11 Nov 2017 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270141 The Appellate Tribunal CESTAT NEW DELHI upheld the decision of the learned Commissioner (Appeals) in a case involving a dispute over the demand for duty on exempted goods cleared by the respondent, a manufacturer of sponge iron. The Tribunal ruled that Rule 6(3) of the Cenvat Credit Rules, 2004 did not apply as the exempted product, iron ore fine, was considered an unavoidable waste by-product, not subject to duty payment. The judgment emphasized the importance of distinguishing between dutiable goods and by-products for accurate duty assessments, ultimately dismissing the Revenue's appeals. Case-Laws Central Excise Tue, 27 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270141