2017 (9) TMI 1473

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ER 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 iron-ore fines. The Department initiated pr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and 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 is an non-excisable commodity. They manufacture....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 of Central Excise, Ahmadabad 2012 (276) E.L.T 283 (Tri.-Ahmd.) 8. Commissioner of Central Excise....