2018 (7) TMI 239

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....t (s) Shri T. K. Chakraborty, Consultant for the Respondent (s) Per Shri P. K. Choudhary: This is an appeal filed by the appellant against the impugned order-in-appeal No. 79/JSR/2015-16 dated 18.01.2016 passed by the Commissioner of Central Excise & S. Tax, Jamshedpur. 2. Briefly stated the facts of the case are that the assessee is engaged in the manufacture of Sponge Iron, Ingots, B....

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....lized towards exempted goods and dutiable goods and therefore, credit could not be permitted to the assessee. He also stated that the monthly ER-1/ER-6 returns of the assessee did not reflect the removal of the exempted goods and therefore, the assessee had tried to suppress this fact from the department. 4. The Ld. Counsel for the assessee submitted that the Iron Ore Fines and the Coal Fines, ....

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....during the process of manufacture. In the instant case, the resultant iron ore fines and coal fines are nothing but waste which cannot be used in the manufacture of sponge iron. 7. Further in terms of Rule 6 (3) of the Cenvat Credit Rules, 2004, I find that a manufacture of goods or a provider of output service, opting not to maintain separate records of the use of input services for the manufa....

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....) of the Rules, credit will not be permissible on inputs or input services used for the manufacture of exempted goods or provision of exempted services. 8. I find that the judgment of the Tribunal in the case of Commissioner of Central Excise, Raipur Vs. Seleno Steels Ltd. reported in 2013 (287) E.L.T. 93 (Tri.-Del.) is squarely applicable to the facts of this case. In this case, the Tribunal h....