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TMI Blog2022 (10) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... . OF CUS. C. EX., JSR BBSR-II VERSUS STEEL AUTHORITY OF INDIA LTD. [ 2002 (12) TMI 142 - CEGAT, KOLKATA ], wherein it was held that the process of obtaining Iron Ore does not amount to manufacture under the Notification dated 1-3-2000. The circular of 26-2-2003 clarifies that the word Ore provided in the Explanation of Integrated Steel Plant in the Notification dated 1-3-2000, also in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med from Notification No. 13/2000-C.E. which granted exemptions from excise duty to integrated steel plants . An integrated steel plant was defined as a plant which manufactures steel from iron ore as the starting material. However, due to the fact that iron ore cannot be manufactured in a factory and is necessarily mined and then refined to produce iron ore concentrate , an anomaly arose wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifference whether Ore is used as the starting material or Ore Concentrate , as the issue had already been clarified in the Circular dated 26-2-2003. The Tribunal has proceeded to hold that the expression Integrated Steel Plant is not capable of any different interpretation and it denotes a factory which produces Iron, Steel, as well as all forms of steel products. 4. We find that a similar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fere with the impugned order passed by the Tribunal. However, we are of the view that there was no necessity for the Tribunal to make adverse remarks about functioning of the Commissionerate in paras 10 and 11 of the impugned order. Those observations are hereby expunged. 8. The appeal is disposed of in the above terms. 9. Pending applications, if any, stand disposed of. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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