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
petitioner to obtain Form No.29 to transport
beneficiated iron and manganese ore manufactured by the
petitioner in its factory premises by utilizing minerals sourced ... pleaded that the petitioner processes iron ore,
mineral/manganese ore such as, milling, hydraulic separation,
magnetic separation, hydro-cyclones, tables, flotation, jigging and
concentrate thickening
Public Limited
Company, engaged in manufacturing of Sponge Iron through processing Iron
Ore, coal and dolomite. A search and seizure operation
Public Limited
Company, engaged in manufacturing of Sponge Iron through processing Iron
Ore, coal and dolomite. A search and seizure operation
Public Limited
Company, engaged in manufacturing of Sponge Iron through processing Iron
Ore, coal and dolomite. A search and seizure operation
Public Limited
Company, engaged in manufacturing of Sponge Iron through processing Iron
Ore, coal and dolomite. A search and seizure operation
M/S Bhagwati Power & Steel Ltd,, Raipur vs Deputy Commissioner Of Income Tax ... on
Deputy Commissioner Of Income Tax ... vs M/S Bhagwati Power & Steel Ltd,, Raipur on
iron ore fines cannot be directly used in
the blast furnace as they could choke the furnace. These iron ore fines are
therefore first processed ... agglomeration of iron ore
and it is categorically referred to in the said glossary as:
"Agglomeration of Iron Ore: Iron Ore Fines/blue dust
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
