https://www.taxtmi.com/caselaws?id=311805 The Tribunal allowed the appeal, setting aside the order of the Commissioner (Appeals) and granting the appellant consequential benefits. It determined that iron ore fines, a residue from sponge iron manufacturing, are not subject to Rule 6 of CCR, 2004, as they are not manufactured products. This decision clarifies that iron ore fines do not require reversal of credit under Rule 6(3) of CCR, 2004, emphasizing the distinction between dutiable final products and exempted goods and the necessity of maintaining separate records to avoid liability. en-us Thu, 23 May 2019 00:00:00 +0530 Sun, 14 Jan 2024 09:29:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311805 The Tribunal allowed the appeal, setting aside the order of the Commissioner (Appeals) and granting the appellant consequential benefits. It determined that iron ore fines, a residue from sponge iron manufacturing, are not subject to Rule 6 of CCR, 2004, as they are not manufactured products. This decision clarifies that iron ore fines do not require reversal of credit under Rule 6(3) of CCR, 2004, emphasizing the distinction between dutiable final products and exempted goods and the necessity of maintaining separate records to avoid liability. Case-Laws Central Excise Thu, 23 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311805