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2015 (9) TMI 1394 - SCH - Central ExciseBenefit of exemption Notification No. 5/1998-CE - adjudicating authority had taken the view that after the Molybdenum Ore was subjected to the process of Concentratic and Roasting it had become a different product, namely, Molybdenum Oxide and did not remain 'Ore' and, therefore, was not entitled to the benefit of exemption notification which applied only to the commodity 'Ore' - Tribunal [2006 (7) TMI 370 - CESTAT, MUMBAI] has held that, " even after Molybdenum Ore had undergone the process of Roasting, it remained Ore and there was no difference between Ore and Concentrate which were one and the same product." - Supreme Court dismissed the appeal filed by Revenue since the tax effect involved in the instant appeal is negligible.
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