https://www.taxtmi.com/caselaws?id=448272 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner (Appeals)'s order that set aside the demand for the respondent to deposit an amount equal to 6% of the value of iron ore fines under Rule 6(3) of the Cenvat Credit Rules, 2004. The Tribunal concluded that the iron ore fines, which emerged as a by-product during the manufacturing of sponge iron, were not considered manufactured goods and thus were exempt from the rule requiring separate records and payment. en-us Fri, 22 Dec 2023 00:00:00 +0530 Tue, 16 Jan 2024 08:32:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448272 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner (Appeals)'s order that set aside the demand for the respondent to deposit an amount equal to 6% of the value of iron ore fines under Rule 6(3) of the Cenvat Credit Rules, 2004. The Tribunal concluded that the iron ore fines, which emerged as a by-product during the manufacturing of sponge iron, were not considered manufactured goods and thus were exempt from the rule requiring separate records and payment. Case-Laws Central Excise Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448272