2013 (11) TMI 1191

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....L, A.R.(APPRAISER) ORDER This is an Application seeking waiver of pre-deposit of Rs.65,851/- along with interest at the appropriate rate under Rule 14 of the CENVAT Credit Rules, 2004 read with Section A and Section 11AB of the Central Excise Act, 1944, and penalty of equal amount imposed on them. 2. Ld. Advocate appearing for the Applicant submits that the Applicant is manufacturing Spon....

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....cts during the course of manufacture of Sponge Iron, and since no manufacture is involved, the said iron-ore fines have been held to be non-excisable. In this connection, the ld. Advocate relies upon the judgments of the Tribunal as follows:- (i) 2010(261) ELT 971(Tri.- Mumbai) Tata Metaliks Ltd. vs. CCE, Pune-II; (ii) 2013(287) ELT 93(Tri.-Del.) CCE, Raipur vs. Seleno Steels Ltd; wherein....