recognized star
trading house engaged in the mining, processing and
export of iron ore. In the year 1979, the appellant took a
decision to establish ... into a contract with a Japanese Corporation for
the export of processed iron ore. A No Objection
Certificate from the Goa State Pollution Control Board
petitioners that in the
petitioners' plant, raw iron ore can be converted into purified iron ore and
the latter is an intermediary product ... argued that
iron ore itself is to be distinguished from processed iron ore, citing a
judgement of the Supreme Court in the case of National
case (supra), the Supreme Court held that processing
of iron ore amounts to manufacture or production of any article or
thing. In N.C. Budharaja ... companies is an
intermediary from which tyre is manufactured. If processing of iron
ore which is only raw material for producing iron therefrom, amounts
coal and iron ore fines arising, in course of processing of the iron ore lumps in the respondents plant are manufactured products attracting excise ... fines arise as inevitable and unavoidable waste in course of processing of iron ore lumps and similarly the coal fines arise as inevitable and unavoidable
manufacture of sponge iron for which purpose they undertake the process of crushing and screening of iron ores. During the said process iron ore fines
M/S V.S.Lad And Sons vs State Of Karnataka on 19 November, 2010
Commissioner Of Income Tax-Iv vs Delhi Press Patra Prakashan Ltd on 31 May, 2013
conclusion that blending of iron ore in the course of loading through mechanical ore handling plant would amount to processing under Section ... purpose of processing through mechanical ore-handling plant, all those vehicles were also held to have been used for processing iron ore in that particular
called the "Iron ore sizing and washing plant". Prior to the year under consideration, iron ore extract from the mines belonging ... Sarangan, the process by which the impure ore obtained from the mines, gets upgraded to an ore with higher iron content with better saleability
Iron Ore Project have been correctly termed as mining machineries. According to him, the mining operations in respect of iron ore include all the processes ... minimum of 58 per cent iron content, and for recovery of such commercial grade iron ore whatever processes are undertaken are commercially known as mining
