https://www.taxtmi.com/caselaws?id=791592 Iron ore fines generated during screening and segregation of run-of-mine iron ore were treated as an unavoidable by-product or waste, not as a manufactured product brought into existence by a process amounting to manufacture under Section 2(f) of the Central Excise Act, 1944. As they were not regarded as exempted goods, the bar in Rule 6(3) of the Cenvat Credit Rules, 2004 did not apply. Accordingly, reversal of credit or payment calculated as a percentage of the value of the fines was held unsustainable. en-us Wed, 25 Feb 2026 00:00:00 +0530 Thu, 14 May 2026 09:01:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791592 Iron ore fines generated during screening and segregation of run-of-mine iron ore were treated as an unavoidable by-product or waste, not as a manufactured product brought into existence by a process amounting to manufacture under Section 2(f) of the Central Excise Act, 1944. As they were not regarded as exempted goods, the bar in Rule 6(3) of the Cenvat Credit Rules, 2004 did not apply. Accordingly, reversal of credit or payment calculated as a percentage of the value of the fines was held unsustainable. Case-Laws Central Excise Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791592