2024 (1) TMI 719

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....hri Mukesh Kumar Chavda, Authorised 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 ....

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.... recover the amount under Rule 14 of CCR along 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 asi....

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....products as defined in clauses (d) and (h) of rule 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 mainta....

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.... in the manufacture of its main product, namely, sponge 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 o....