2019 (5) TMI 1998

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....rora, Advocate. For the Respondent : Shri K. Poddar, DR. ORDER Anil Choudhary: The issue in this appeal is whether the appellant - manufacturer of sponge iron, is required to pay an amount by way of reversal at the stipulated rate under Rule 6(3) of CCR, 2004 on removal of iron ore fines. 2. Briefly stated, the appellant are engaged in manufacture of sponge iron falling under Chapte....

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....d by them. The respondent had taken Cenvat credit of central excise duty paid on inputs as well as taken Cenvat credit of service tax paid on input services during period from April, 2016 to October, 2016. It was also observed that the appellant had commonly utilized the said inputs and input services in manufacture of their dutiable final products like sponge iron and as well as in respect of exe....

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.... said demand has been dropped by the Assistant Commissioner, Central GST and Central Excise, Division-I, Raipur vide OIO No. 84/ADJ/AC/D-I/2017 dated 15.1.2018. 5. On appeal by Revenue, the Commissioner (Appeals) have held that the appellant is required to pay the amount @ 6% under Rule 6(3) on removal of iron ore fines. Being aggrieved, the appellant is before this Tribunal. 6. Heard the pa....