2016 (11) TMI 51

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..... by Shri M. Saharan,  Advocate for the appellant Rep. by Shri R.K. Manjhi, DR  for the respondent. ORDER The appeal is against the order dated 31.03.2009 of Commissioner of Central Excise, Raipur.  The appellants are engaged in the manufacture of Sponge Iron liable to central excise duty. They were availing cenvat credit of duty paid on inputs, capital goods and input serv....

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....n separate accounts for receipt, consumption and inventory of inputs and input services, then they shall pay an amount equal to 10% of  price of such goods. The facts of this case are that the appellants, who are engaged in the manufacture of  Sponge Iron  during the process generate Iron Ore Fines and Coal Fines. These are emerging when Iron Ore  Lumps of different  sizes....

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....e said findings. Reference can also be made to the Hon'ble Supreme Court's decision in  Hindustan Zinc Ltd. - 2014 -TIOL-55 SC CX.  The Supreme Court held that Rule 6 of CCR is not attracted if a by product emerging in the process of manufacture of final product is cleared without payment of duty. 5.  We note that one important point is not addressed in the present case by the Or....