https://www.taxtmi.com/caselaws?id=334906 The Tribunal rejected the Revenue's appeal in a case concerning the treatment of Iron Ore Fines for cenvat credit. It was held that the Fines, as incidental by-products not suitable for further manufacturing, did not require credit reversal under Rule 3(5) of the Cenvat Credit Rules, 2004. The decision emphasized the distinction between processed Iron Ore used in manufacturing and the Fines emerging during crushing. Since the Fines were not usable for manufacturing and were cleared for consideration, they were not considered inputs, allowing the respondents to retain cenvat credit without reversal. en-us Wed, 21 Sep 2016 00:00:00 +0530 Fri, 06 Jan 2017 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334906 The Tribunal rejected the Revenue's appeal in a case concerning the treatment of Iron Ore Fines for cenvat credit. It was held that the Fines, as incidental by-products not suitable for further manufacturing, did not require credit reversal under Rule 3(5) of the Cenvat Credit Rules, 2004. The decision emphasized the distinction between processed Iron Ore used in manufacturing and the Fines emerging during crushing. Since the Fines were not usable for manufacturing and were cleared for consideration, they were not considered inputs, allowing the respondents to retain cenvat credit without reversal. Case-Laws Central Excise Wed, 21 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334906