2019 (4) TMI 1415

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....e for the appellant Sh. P. Juneja, Authorised Representative for the respondent ORDER ANIL CHOUDHARY: The issue in this appeal is whether iron ore fines, generated during the process of manufacture of Sponge Iron and cleared by the appellant are to be considered as 'exempted goods' for the purpose of the provisions of Rule 6 of Cenvat Credit Rules, 2004. 2. The brief facts are that ....

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....re fines) and further the appellant has not complied with the provisions of Rule 6 of Cenvat Credit Rules, therefore, a show cause notice dated 26 June, 2017 has been issued to appellant to pay duty of Rs. 28,55,291/- being 6% of the total price of the exempted finished goods (iron ore fines) as per Rule 6(3) of Cenvat Credit Rules, 2004. Further, interest & penalty has been proposed. The show cau....

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....re fines have emerged only after carrying out the physical processes of crushing and sieving of iron ore. The only input which has been used till this stage is iron ore classifiable under Chapter 26 of Central Excise Tariff Act which is also exempt from duty of excise by virtue of Notification No. 12/2012 dated 17.03.2012. Since no common cenvatable inputs have been used, the provisions of Rule 6 ....

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....ssue in the present appeal is covered by the decision of this Tribunal in the case JSW Steels Ltd vs. CC&CE- Belgaon. F.O. No. 20206/2019 dt. 25.02.2019(supra), wherein the Tribunal after considering the amendment of 2015, has held as follows: "After considering the submissions of both the parties and perusal of the material on record, I find that this issue is no more res integra and has....