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2015 (10) TMI 1288 - SC - CustomsExemption from payment of CVD - Manufacture of Ferro-Alloys - Whether the 'Ore Concentrate' imported by the assessee is eligible for complete exemption from payment of additional duty of custom/CVD under Notification No.4/2006-CE? – Appellant submits that entire exercise is Revenue neutral and assessee can avail CENVAT credit of the duty paid. Held That:- Tribunal has rightly arrived at the conclusion that by virtue of Note 4, concentrate has to be necessarily treated as different from ores which is deemed as manufactured product after Molybdenum Ores underwent the process of roasting. Roasting of ores and converting the same into concentrates; process would be of manufacture - Molybdenum Ore underwent roasting and Notification No. 4/2006-CE exempts only 'ores'; concentrates automatically falls outside the purview of said notification. It is rightly argued by the learned senior counsel for the Revenue that exemption notifications are to be construed strictly and even if there is some doubt, benefit thereof shall not enure to the assessee but would be given to the Revenue. - Decision made in the case of IVRCL Infrastructure & Projects Ltd. v. Commissioner of Customs, Chennai [2015 (4) TMI 562 - SUPREME COURT] followed Contention of Revenue is held correct - Assessee being appellant and exercise of Revenue is neutral; no need to file the appeal arises – Be that as it may, if that is so, it is always open to the assessee to claim such a credit. - Decided against the assessee.
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