https://www.taxtmi.com/caselaws?id=391846 Iron ore fines generated merely as an inevitable by-product of crushing and screening iron ore for sponge iron production were treated as the same material in altered form, not as independently manufactured goods. Because the fines were not shown to have separate excisable character or distinct exempted status, the conditions for liability under Rule 6 of the Cenvat Credit Rules, 2004 were not met. The demand was therefore held unsustainable in favour of the assessee. en-us Wed, 05 Feb 2020 00:00:00 +0530 Sat, 08 Feb 2020 07:29:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391846 Iron ore fines generated merely as an inevitable by-product of crushing and screening iron ore for sponge iron production were treated as the same material in altered form, not as independently manufactured goods. Because the fines were not shown to have separate excisable character or distinct exempted status, the conditions for liability under Rule 6 of the Cenvat Credit Rules, 2004 were not met. The demand was therefore held unsustainable in favour of the assessee. Case-Laws Central Excise Wed, 05 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391846