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TMI Blog2012 (10) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... ge iron using iron ore as a raw material. In the process of handling, sorting, grading, screening of the raw material and to obtain iron ore of desired size to be used in the kiln, iron are fines (i.e., iron ore of smaller size not usable in the kiln) came into existence, as inevitable product which appellant are selling as waste. The input service (GTA) is used for procurement of raw material and of during processing of such raw material for the purpose of production desired product, i.e., sponge iron, some inevitable waste came into existence, it cannot be said that input service is used in the production of such inevitable by product/waste. As iron ore fines emerge as waste product during the manufacture of final product, it stands right ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n DCN case 1997(92)ELT315(SC) and reiterated in UOI v. Parle Products Ltd. 1994(74)ELT492(SC) and Ujagar Prints vs. UOI 1988(38)ELT535(SC), according to which the activity or process in order to amount to manufacture must lead to emergence of a new commercial product, different from the one with which the process started. In other words, should be an article with different name, character and used. Thus, a process which simply changes the form or size of the same article or substance would not ordinarily amounts to manufacture and no excise duty would be payable, unless in a particular case by section note of the tariff or by wording of the relevant heading or sub-heading the said process has been specified as amounting to manufacture. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grading, screening of the raw material and to obtain iron ore of desired size to be used in the kiln, iron are fines (i.e., iron ore of smaller size not usable in the kiln) came into existence, as inevitable product which appellant are selling as waste. The input service (GTA) is used for procurement of raw material and of during processing of such raw material for the purpose of production desired product, i.e., sponge iron, some inevitable waste came into existence, it cannot be said that eh input service is used in the production of such inevitable by product/waste. From above, it is very clearly the iron ore fines are neither exempted excisable goods being manufactured by the appellant nor the input service (GTA) is commonly used in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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