2016 (11) TMI 924

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.... Shri Yogesh Agarwal, DR for the Appellant. ORDER Per B. Ravichandran: The Revenue is in appeal against the order dated 11.05.2010 of the Commissioner of Central Excise, Raipur. 2. The respondents are engaged in the manufacture of various steel products liable to central excise duty. They were availing cenvat credit of duty paid on Iron Ore. The dispute in the present case is the trea....

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..... As such, there could be no excise duty liability on such exported items. Aggrieved by that order, the Revenue is in appeal. 3. We have heard both the sides and examined the appeal records. 4. We find that the Revenue contends that Iron Ore Fines arising out of crushing is not a manufactured product and their clearance should be treated as clearance of inputs as such requiring reversal of c....