conversion of iron ore into iron ore concentrate.
10.4 He has also submitted that all activities of crushing/grinding/screening of iron ore in Appellant ... Iron ores and concentrates, including roasted iron pyrites
-Iron ores and concentrates, other than roasted iron pyrites:
2601 11
--Non-agglomerated:
2611 11 10
---Iron
convert iron ore into iron ore concentrates as no special treatments are undertaken by them nor Fe content increases after the processes undertaken by them ... name, character or use. The use of iron ore as mined or iron ore after the process undertaken by the respondents remains same that
convert iron ore into iron ore concentrates as no special treatments are undertaken by them nor Fe content increases after the processes undertaken by them ... name, character or use. The use of iron ore as mined or iron ore after the process undertaken by the respondents remains same that
input services. In the course of processing of the Iron Ore in their factory Iron Ore fines emerge which are cleared and sold without payment ... Advocate submitted that the Iron Ore fines arose during the process of Iron Ore and these are nothing but process waste and cannot be treated
operations and to carry the operation relating to processing of Iron Ore and export of the same. They are also having a Private Bonded Warehouse ... input services are directly used in relation to the processing of iron ore and they are admissible for credit and all the input services fall
Iron Ore. The dispute in the present case is the treatment of Iron Ore Fines for cenvat credit purpose. The Iron Ore procured ... obtain the desired size of Iron Ore. During the process, the Iron Ore Fines emerge. The said fines emerging in such process of crushing have
considered the
question whether extraction and processing of iron ore amounted to
manufacture or not in the context of availability of investment
12
allowance under ... mining activity. In that case, revenue contended that
processing of iron ore did not produce any new product and thus
the benefit of Section
considered
the question whether extraction and processing of iron ore
amounted to manufacture or not in the context of availability of
investment allowance under section ... mining activity. In that case, revenue
contended that processing of iron ore did not produce any new
product and thus the benefit of Section
fact that the assessee was engaged in
extraction and processing of iron ore, not amounting to
manufacture or production of any article or thing ... iron ore did not amount to
"manufacture". However, it came to the conclusion that extraction
of iron ore and the various processes would
input services. In the course of processing of the Iron Ore in their factory Iron Ore fines emerge which are cleared and sold without payment ... Advocate submitted that the Iron Ore fines arose during the process of Iron Ore and these are nothing but process waste and cannot be treated
