TaxTMI 
TaxTMI 
2023 (9) TMI 1277
X X X X Extracts X X X X
X X X X Extracts X X X X
....turer of sponge iron and the appellant purchased iron ore for use as an input in the manufacture of sponge iron. 2.1 In April, 2010, the appellant purchased duty paid iron ore pellets from M/s Jindal Steel & Power Limited for use as input in the manufacture of sponge iron. The appellant availed cenvat credit on the iron ore pellets and utilized such credit for payment of duty on its final product. 2.2 On 25.01.2011, a letter was issued to the appellant by the respondent, wherein it has been seen that since ores falling under Heading Nos.2601 to 2617 of the First Schedule to the Central Excise Tariff Act, 1985 were fully exempted from payment of Central Excise duty un-coditionally in terms of Notification No.4/2006-CE dated 01.03.2006 and ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o submits that the suppliers have paid the duty on the iron ore pellets received by the appellant. Therefore, the appellant is entitled to take cenvat credit of duty paid by the supplier as held by the Hon'ble Apex Court in the case of Commissioner of Central Excise & Customs Vs. MDS Switchgear Limited reported in 2008 (229) ELT 485 (SC). 4. On the other hand, the ld.A.R. for the Revenue supported the impugned order. 5. Heard both the parties and considered the submissions. 6. We find that in this case, although the appellant has taken cenvat credit on iron ore pellets, it has been held that the product of iron ore pellets is exempted from payment of duty and the said goods were used by the appellant for manufacturing process and the man....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he Revenue." 7. Further, we take note of the fact that the supplier of the goods has paid the duty on iron ore pellets and the same has been accepted by the respondent, therefore, being a manufacturer of excisable goods, the appellant is entitled to cenvat credit of duty paid by the appellant and it has not been questioned to the supplier of the goods that the product is exempted from payment of duty and the Revenue has accepted the duty payment. In that circumstances, the appellant is entitled to take cenvat credit as held by the Hon'ble Supreme Court in the case of MDS Switchgear Limited (supra), wherein the Hon'ble Apex Court has held as under : "7. The Tribunal has come to the conclusion that in fact there was no loss of revenue. It....