2016 (12) TMI 987

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....spondent Per Justice Dr. Satish Chandra: The present appeal is filed against the order dated 21.7.2011 passed by the Commissioner of Central Excise, Raipur. 2. The brief facts of the case are that the appellants are engaged in the manufacture of sponge iron liable to Central Excise duty. They were availing the Cenvat credit of duty paid on input, capital goods and input services. Noticing that ....

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....pect of dutiable sponge iron as well as exempted goods - iron ore fine and since separate account of such common input services has not been maintained, the provisions of Rule 6(3A)(b) of the Cenvat Credit Rules, 2004 would become applicable and in respect of clearance of iron ore fine, the appellant would be required to pay an amount of 8% of the sale value of 'exempted goods'. 4. After hearing ....