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
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
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 involve “production
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 the particular
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
manufacturing process but of physical segregation before the commencement of manufacturing process. Therefore, the credit taken on the said iron ore pellets / lumps was required ... September, 2001, stating that since the iron ore fines cleared by the appellant were nothing but iron ore pellets i.e. inputs on which CENVAT
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
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
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
