Iron ore fines classification under CENVAT Credit Rules 2004 questioned; CESTAT to review Rule 2(d) as 'exempted item' status.

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....CENVAT Credit - input - iron Ore Fines - whether 'exempted item' within the meaning of Rule 2(d) of the CENVAT Credit Rules, 2004 or not - whether by-product or not - non-maintenance of separate records - the matter requires detailed deliberation with reference to each and every aspect pointed out in the order - matter restored before the CESTAT....