TaxTMI 
TaxTMI 
2018 (7) TMI 239
X X X X Extracts X X X X
X X X X Extracts X X X X
....ultant 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, Billets, etc. During scrutiny of ER-4 retu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oods 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, which are derived from Iron Ore and Coal resp....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 manufacture of dutiable and exempted goods or for providi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nputs 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 had held that emergence of iron ore fines during the p....