2017 (9) TMI 1473

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.... Suptd. (AR) for the Respondent ORDER Per: Shri P. K. Choudhary The appellants are engaged in the manufacture of sponge iron, which are dutiable goods. The Ld. Consultant appearing on behalf of the appellants contended that during the course of manufacture of Sponge Iron, they use Iron-ore as a raw material. During screening of the iron-ore, fine particles emerge and they are cleared as i....

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....e Adjudicating Authority confirmed the demand of Rs. 65,851/- alongwith interest and imposed penalty of equal amount for violation of Rule-6 (3) (b) of Cenvat Credit Rules, 2004. By the impugned order, the Commissioner (Appeals) upheld the Adjudication order. 2. Heard both sides and perused the appeal records. 3. I find that the appellants are using iron-ore as a raw material. The iron-ore i....

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....Central Excise, Kolkata-III FO/A/76048-76055/2016 dated 21.09.2016 4. Union of India Vs. Hindustan Zinc Ltd. 2014 (303) E.L.T. 321 (S.C.) 5. Commissioner of Central Excise Vs. Gas Authority of India Ltd. 2008 (232 E.L.T. (S.C.). 6. Commissioner of Central Excise, Pondicherry Vs. Advance Detergents Ltd. 2015 (322) E.L.T 508 (Mad.) 7. Nirma Ltd. Vs. Commissioner o....