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        Case ID :
        Central Excise

        Clarification in respect of Notification No. 13/2000-CE dated 01.03.2000 granting exemption of Central Excise Duty to 'Integrated Steel Plant'

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        Definition of Integrated Steel Plant includes ore concentrate, allowing exemption where manufacture starts from concentrated ore delivered to plant. The circular clarifies that for the definition of 'Integrated Steel Plant' under the exemption notification, the term 'ore' includes 'ore concentrate', thereby allowing plants that commence manufacture from washed or concentrated ore delivered to the premises to qualify for the excise exemption.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Definition of Integrated Steel Plant includes ore concentrate, allowing exemption where manufacture starts from concentrated ore delivered to plant.

                              The circular clarifies that for the definition of "Integrated Steel Plant" under the exemption notification, the term "ore" includes "ore concentrate", thereby allowing plants that commence manufacture from washed or concentrated ore delivered to the premises to qualify for the excise exemption.


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