https://www.taxtmi.com/caselaws?id=266013 The SC upheld the Revenue's position that ore concentrates are distinct from ores and thus not eligible for exemption under Notification No. 4/2006-CE, which applies only to ores. The Court affirmed that roasting ores to produce concentrates constitutes manufacture, excluding concentrates from exemption. Exemption notifications must be strictly construed, and doubts do not favor the assessee. Although the assessee argued the transaction was revenue neutral due to CENVAT credit availability, the SC ruled against the assessee, confirming the duty liability. The appeal was dismissed, with the Court noting the assessee could still claim CENVAT credit if applicable. en-us Wed, 07 Oct 2015 00:00:00 +0530 Fri, 25 Jul 2025 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266013 The SC upheld the Revenue's position that ore concentrates are distinct from ores and thus not eligible for exemption under Notification No. 4/2006-CE, which applies only to ores. The Court affirmed that roasting ores to produce concentrates constitutes manufacture, excluding concentrates from exemption. Exemption notifications must be strictly construed, and doubts do not favor the assessee. Although the assessee argued the transaction was revenue neutral due to CENVAT credit availability, the SC ruled against the assessee, confirming the duty liability. The appeal was dismissed, with the Court noting the assessee could still claim CENVAT credit if applicable. Case-Laws Customs Wed, 07 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266013