fact that the assessee is engaged in extraction
and processing of iron ore, not amounting to manufacture
or production of any article or thing ... High Court had considered
whether the activity of extraction and processing of iron ore would
satisfy either term, i.e., production or manufacture. The High
fact that the assessee is
engaged in extraction and processing of iron ore, not amounting to manufacture
or production of any article or thing ... processing of iron ore did not amount to
'manufacture', however concluded that extraction of iron ore and various process
would involve 'production
ores other than the processed minerals and ores as specified in the twelfth schedule. As per 12th Schedule, dealing with processed minerals and ores, deduction ... ore processed by mechanical screening or crushing and screening through dry process or mechanical crushing, screening, washing and classification through wet process.
(viii) Iron ore
name, whether it be the result of one process or several processes "manufacture" takes place and liability to duty is attracted. Etymologically ... issue in that case was whether the extraction and processing of iron ore amounted to manufacture or not in view of the various processes involved
export of Iron Ore. This naturally means that the plaintiff should be involved only in mining Iron Ore through legally accepted processes.
19. The fact ... Iron Ore particularly illegally mined Iron Ore was banned. It is for the plaintiff to satisfy the Government of Karnataka that the Iron Ore, which
become different commodities.
(xii) Blending of different quantities of iron ore in the process of loading through mechanical ore handling plant so as to produce
petitioner is primarily engaged in exploring, extracting and
processing materials like copper, iron ore, aluminium, etc. The
respondent/claimant is involved in the business ... than 15 years. However, in the
course of time, the manual sampling process turned to be troublesome, risky,
less efficient and less reliable
activities done by
the petitioner, are exporting, extracting and processing minerals such as
copper, iron ore, aluminium, oil and gas and commercial power and claims
layer of iron ore consisting of sand,
lumps, mud and clay in heaps located at stocking yard. The density of
iron ore in one cubic ... Sponge iron factories about the density of iron ore and
taken average of 1.8 MT for one cubic metre for calculating the iron ore
usage of several minerals in addition to limestone such as
Laterite, Iron Ore, Bauxite, Gypsum etc. The first stage in the
manufacture of various types ... other minerals such as Laterite, Iron Ore Bauxite, Gypsum etc.,
are not the required raw materials. In the process of making Clinker,
Silica, Alumina
