2012 (7) TMI 709 - SCH - Central Excise

Manufacture - Classification - Iron Ore or Iron Ore Concentrate - tribunal observed that the process undertaken by the respondents remove extraneous, unwanted material from the ore and as such is devoid of gangue which adheres to the blasted ores. - The use of iron ore as mined or iron ore after the process undertaken by the respondents remains same that is to be used in metallurgical industry for the extraction of metals. - tribunal hold that the processes undertaken by the Respondents do not result in the manufacture of a different commercial commodity, not liable to duty of excise duty. Apex Court confirmed the order of CESTAT.

Summary

The Supreme Court upheld the Customs, Excise & Gold (Control) Appellate Tribunal's decision to dismiss the revenue's appeal in C.A.Nos.6389-6390/2003 & 3697/2006. The Court confirmed the Tribunal's orders, stating that they were justified based on the specific activity of the assessee. The appeals filed by the Revenue were rejected, and no costs were awarded.