recording the following:-
In the instant case, the respondents are manually / mechanically segregating the Iron Ore Pellets / lumps below 6 mm size from the bigger ... result of the manufacturing process but of physical segregation before the commencement of manufacturing process. Therefore, the credit taken on the said iron ore pellets
locally
procured. Further, at production floor it was not possible to
segregate physically the WIP or finished goods manufactured out
of imported raw materials
subjected to a process of washing, which is a process of physically
segregating coal of different grades.
4. The entire coal raised from the mines ... remaining coal is subjected to a process of washing for physical
segregation of the required composition. This coal is referred to as
"Washed coal
more entities on the ground
that the subterfuge of physical segregation is intended to avail the
benefit of small scale exemption. Consequently, only
same is only an accounting entry and
there is no physical segregation of the moisture from the raw
materials, and the entire materials which also
scrap is being imported by declaring the same as Lead Scrap. The physical examination of these two consignments revealed that the scrap consisted of scrap ... mixed with copper. From the consignments, scraps of different types were segregated physically. Test report indicated that copper percentage is much higher than that
mineral itself, and mere physical or physio-
chemical processes aimed at extracting or
12 C/86836/2017
segregating the mineral from the natural substances
would ... composition of the
mineral itself, and mere physical or physio-chemical
processes aimed at extracting or segregating the mineral
from the natural substances would
manufacture of brass items by
M/s...........
A. Wastage Norms during segregation: The input raw material
namely mixed metal brass scrap is not normal brass ... impunities like iron & steel, plastic/
rubber etc. The process of segregation for physical removal of
7
C/11510-11511,12038/2013-DB
impurities from
brass items by M/s Amardeep Export, Jamnagar.
A. Wastage norms during segregation:
The input raw material namely mixed metal brass scrap is not normal ... impurities like iron & Steel, Plastic/rubber etc. The
process of segregation for physical removal of impurities form mixed metal brass scrap to
produce segregated
goods. According to central excise authorities,
there is neither physical nor accounting mechanism to facilitate
segregation of imported and indigenously procured cotton and also
that
