TaxTMI 
TaxTMI 
2018 (11) TMI 606
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....A PRIVATE LIMITED, GSTIN 37AADCN0483C1ZQ (hereinafter also referred as an applicant), having are engaged in procuring low grade Iron Ore from third party miners, upgrading the quality of Iron ore by beneficiation process and sells the upgraded iron ore. 2. The applicant firm had filed an application in Form GST ARA-01, dated 06.04.2018, for seeking advance ruling on 'the following issues..... * Whether Excise duty, CVD and SAD paid on Capital Goods purchased prior to July 1st July 2017 on which CENVAT credit has not been claimed earlier, can be claimed U/s 140(2) of the CGST Act, 2017 in the absence of registration under Central Excise Act? * Whether VAT paid on Capital Goods purchased prior to July 1st 201 7 on which Input Tax Credit ....
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....mic value of the ore by removing the gangue minerals and foreign matter etc., Chapter Note 4, Chapter 26 of CETA 985, the process of conversion of ores in to concentrates shall be a process amounting to manufacture. Iron ore concentrate falls under HSN 2601 11 50, which is an excisable product. On admissibility of the application, the applicant firm stated in their personal hearing dated 21st May,2018 that.. a) Section 97 (2) (d) of CGST Act,2017 the question on which an advance ruling can be sought, shall be in respect of admissibility of input tax credit of tax paid/ deemed to have been paid. In this regard requested to admit its application in respect of clarification sought on eligibility to claim credit under transition provision of ....
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....rther, submission were made in relation to the claim of credit as raised in their application. 6. The authority raised certain issues relating to the admissibility of the application under section 97 (2) (d), and requested the applicant firm to submit their submissions on statutory permissibility on admission of application, in response to that the authorized representative requested time for submissions in persons The request made by the applicant firm, considered by this authority and personal hearing granted accordingly. 7. In their 2nd personal hearing dated 25th June,2018 the applicant firm further made submissions on admissibility of the application as under along with the eligibility to claim credit. a. section 140 is a benefici....