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2017 (10) TMI 1412 - AT - Central ExciseProcess amounting to manufacture or not - conversion of iron ore into concentrate - liability of central excise duty - Held that:- The process undertaken by the appellant are not in dispute. There is no special process facility with the appellant. Improvement in the content of “Fe” due to the processes undertaken by the appellant by itself will not make the resultant product as iron ore concentrate - It is clear that process undertaken by the appellant do not amount to manufacture of new product as understood in the industry - appeal allowed - decided in favor of appellant.
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