final product namely sponge iron.
Therefore, they cannot be held to have manufactured iron ore fine even
though iron ore fines are specifically listed ... manufacturing process of iron ore begins with
breaking of iron ore into smaller parts and feeding them into blast furnace.
This process of breaking iron
appellants that iron ore fines
are not distinct to iron ore, rather, these are the residual material
emerging on the processing of iron ore. Thus ... agricultural waste. In the present case the
iron fines are bound to emerge during crushing of iron ore used for
manufacturer of final product
terms of Cenvat Credit Rules, 2004. In
the manufacture of Sponge Iron, iron ore lumps of different sizes
are firstly subjected to crushing and thereafter ... iron. Upto the
stage when the iron ore fines are obtained, no cenvatable inputs
have been used by the appellant and these iron ore fines
coking coal
as raw material. In such process of direct reduction, there is no
smelting of iron ore and thus coal char/dolochar produced during ... process of manufacture of
sponge iron in the rotary kiln where non-coking coal is added to the
iron ore. Revenue's contention
steel from Coal and Iron Ore. Coke is charged in the Blast
Furnace along with iron ore etc. for manufacturing iron in
hot metal form ... Ovens and Coal Chemicals Plant of the
integrated steel plant. In the process of coal carbonization,
coke oven gas is generated through condensation resulting
different footing and no service tax is paid. In case of iron ore
wagons, only wagon hire charges and not demurrages are paid ... demurrage charges collected from trade is payable to the Railways.
In the process, the wagon hire charges payable by the appellant is also covered
judgment of the Allahabad High Court in the case of Somani Iron
and Steels Ltd. vs. CESTAT reported ... Singh submits that in the process of manufacturing of Silico-
Manganese, Manganese Ores, Coke/Coal, Dolomite and Quartz are
charged into the Submerged Arc-Furnace
Shilphy Steels Pvt Ltd vs Raipur on 28 February, 2019
IN THE CUSTOMS, EXCISE AND
Ingot
(BFCL) and Silico Manganese (GFA) are power intensive process. In
the instant case there is no allegation/evidence of any excess
consumption of electricity ... slips relied upon
are for just 358 MT of Ingots and Sponge Iron 19.455 MT aggregating
to 377.455 MT against raw material requirement
Suvarn Rajaram Bandekar vs Cce Goa on 20 August, 2019
CUSTOMS, EXCISE AND SERVICE TAX
