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2013 (3) TMI 258 - AT - Central ExciseScreening of Iron Ore - Manufacture - Non payment of excise duty on Iron Ore Fines as there is a separate tariff item No. under Chapter 26 of the Central Excise Tariff for it - assessee are engaged in the manufacture of Sponge Iron from the Iron Ore - Held that:- It is not disputed that the Iron Ore Fines emerge during the process of Iron Ore, as a waste material. They are nothing but smaller pieces of Iron Ore, which are not usable for further manufacture of Sponge Iron Ore. The same cannot be held to be a product having emerged as a result of manufacture. It is well settled law that the criteria of manufacture is required to be satisfied first for holding any product as excisable. See UNION OF INDIA Versus DELHI CLOTH & GENERAL MILLS CO. LTD.[1997 (5) TMI 49 - SUPREME COURT OF INDIA] & reiterated in UOI v. Parle Products Limited [1993 (1) TMI 100 - SUPREME COURT OF INDIA] Thus if no manufacturing activity has taken place, mere mention of the goods in the tariff will not make the said goods as excisable goods. It is not the Revenue’s case that by any artificial definition, the screening of Iron Ore has been held to be process of manufacture - in favour of assessee.
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