TaxTMI 
TaxTMI 
2024 (1) TMI 719
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.... Representative for the Department None for the Respondent ORDER The Order in appeal [Impugned dated18.09.2019 passed by the Commissioner (Appeal) whereby the order in original passed by the Additional Commissioner has been set aside and assessee's appeal was allowed is challenged by the Revenue in this appeal. 2. The brief facts of the case are that the respondent assessee manufactures spong....
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....long with interest. It was also proposed to impose a penalty under Rule 15 of CCR upon the appellant. These proposals along with those in another show cause notice dated 03.12.2018 were confirmed by the Additional Commissioner in his order dated 26.03.2019. Aggrieved, the respondent appealed to the Commissioner (Appeals) who, by the impugned order, set aside the demand along with interest and pena....
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....2 shall include non-excisable goods cleared for a consideration from the factory." 4. Learned authorised representative asserts that in view of the above explanation, if no excise duty is payable on the iron ore fines and even if the iron ore fines were not excisable at all, Rule 6 applies and, accordingly, the respondent was required to maintain the separate records as per Rule 6(1) for the inpu....
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.... iron and, accordingly, Rule 6 of the Cenvat Credit Rules would not apply. We find that this issue is no longer res integra and in the case of Ghankun Steel by final order dated 23.05.2019, it has been held by this Tribunal that the Respondent need not deposit the amount equal to 6% under Rule 6(3) of the CCR. 6. The amendment made by way of explanation to Rule 6 makes no difference because the q....