https://www.taxtmi.com/caselaws?id=336342 The Tribunal ruled in favor of the appellant, a sponge iron manufacturer, in a case concerning the applicability of Rule 6 of the Cenvat Credit Rules, 2004 to iron ore fines and coal fines. The Tribunal held that these fines were not 'exempted goods' subject to duty liability, as they were manufacturing by-products and did not meet the criteria for exemption. Additionally, the requirement to maintain separate accounts for common input services was deemed unjustified in the absence of clear segregation. The decision aligned with precedent and granted relief to the appellant based on established case law principles. en-us Tue, 08 Nov 2016 00:00:00 +0530 Tue, 20 Dec 2016 09:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336342 The Tribunal ruled in favor of the appellant, a sponge iron manufacturer, in a case concerning the applicability of Rule 6 of the Cenvat Credit Rules, 2004 to iron ore fines and coal fines. The Tribunal held that these fines were not 'exempted goods' subject to duty liability, as they were manufacturing by-products and did not meet the criteria for exemption. Additionally, the requirement to maintain separate accounts for common input services was deemed unjustified in the absence of clear segregation. The decision aligned with precedent and granted relief to the appellant based on established case law principles. Case-Laws Central Excise Tue, 08 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336342