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2. At this stage we note that the disputed issue stands covered by various precedent decisions of the Tribunal, which stands followed by the Commissioner (Appeals) in his impugned order. As such, appeals can be disposed of at this stage itself.

3. The respondent is engaged in the manufacture of sponge iron for which purpose they undertake the process of crushing and screening of iron ores. During the said process iron ore fines emerges, which are being cleared by the respondent without payment of duty. Revenue by entertaining a view that when two final products, one dutiable and the other exempted are being manufactured and cleared by the respondent, they are liable to pay 10% of the value of the exempted products in terms of the provisions of Rule 6 of Cenvat Credit Rules, in as much as common cenvatable inputs have gone into the manufacture of dutiable as well as exempted final products. Accordingly, proceedings initiated against them resulted in confirmation of demands as also imposition of penalties.