https://www.taxtmi.com/caselaws?id=396041 The Tribunal ruled in favor of the appellant in a case concerning the interpretation of Rule 6 (3) of the Cenvat Credit Rules, 2004. It was held that iron ore fines generated during the manufacturing process of sponge iron are not exempted goods and do not require the reversal of Cenvat credit. The Tribunal emphasized that such fines are unavoidable by-products and do not qualify as excisable goods, aligning with previous decisions. Consequently, the appellant was not obligated to reverse Cenvat credit on the iron ore fines, and the appeal was allowed. en-us Wed, 10 Jun 2020 00:00:00 +0530 Fri, 19 Jun 2020 15:26:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396041 The Tribunal ruled in favor of the appellant in a case concerning the interpretation of Rule 6 (3) of the Cenvat Credit Rules, 2004. It was held that iron ore fines generated during the manufacturing process of sponge iron are not exempted goods and do not require the reversal of Cenvat credit. The Tribunal emphasized that such fines are unavoidable by-products and do not qualify as excisable goods, aligning with previous decisions. Consequently, the appellant was not obligated to reverse Cenvat credit on the iron ore fines, and the appeal was allowed. Case-Laws Central Excise Wed, 10 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396041