2015 (9) TMI 1394 - SCH - Central Excise

Benefit of exemption Notification No. 5/1998-CE - adjudicating authority had taken the view that after the Molybdenum Ore was subjected to the process of Concentratic and Roasting it had become a different product, namely, Molybdenum Oxide and did not remain Ore and, therefore, was not entitled to the benefit of exemption notification which applied only to the commodity Ore - Tribunal 2006 (7) TMI 370 - CESTAT, MUMBAI has held that, even after Molybdenum Ore had undergone the process of Roasting, it remained Ore and there was no difference between Ore and Concentrate which were one and the same product. - Supreme Court dismissed the appeal filed by Revenue since the tax effect involved in the instant appeal is negligible.