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2018 (4) TMI 1447 - AT - Central ExciseManufacture - processing of iron ore - Revenue held a view that such conversion of iron ore into concentrates will amount to manufacture and liable to central excise duty - Held that: - the identical issue has come up before the Tribunal in the case of M/s. Jains Mines and Minerals (India) Ltd. vs. CCE & ST, Jabalpur [2017 (10) TMI 1283 - CESTAT, Delhi], where it was held that 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 - the process do not amount to manufacture - appeal allowed - decided in favor of appellant.
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