TMI Blog2018 (4) TMI 1447X X X X Extracts X X X X X X X X Extracts X X X X ..... ines 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conversion of iron ore into concentrates will amount to manufacture and liable to central excise duty. So the demand of duty was raised along with penalty. Being aggrieved, the appellant has filed a present appeal. 3. With this background, we heard Shri Z U Alvi and Shri S K Bansal, learned representatives of the parties and gone through the material available on record. 4. After hearing bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. We also refer to the various case laws relied upon by the appellant. (a) Bheraghat Minerals 2000 (119) E.L.T. 271 (S.C.) ; (b) Steel Authority of India 2003 (154) E.L.T. 65 (T) affirmed by Apex C ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
