2016 (7) TMI 1503

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....e Respondent. ORDER [Order per : S.K. Mohanty, Member (J)]. - The brief facts of the case are that the appellant is engaged in the manufacture of sponge iron and avail Cenvat credit of Central Excise duty paid on the inputs and capital goods and also service tax paid on the input services. During the disputed period, the appellant had availed Cenvat credit of service tax paid on GTA service for ....

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....under Rule 6(3)(b) of Cenvat Credit Rules, 2004. 4. In the process of screening and handling of iron ore, some fines generated, which the appellant sold to its customers. Generation of iron ore fines cannot be considered as separate excisable commodity, since no manufacturing activity is involved for emergence of the same out of iron ore by the appellant. Further, iron ore fines is not exemp....