https://www.taxtmi.com/caselaws?id=359336 The Tribunal held that the appellant's process of converting iron ore into concentrates does not amount to manufacturing a new product, thus rejecting the Revenue's argument for central excise duty liability. Citing precedents like Bheraghat Minerals and Steel Authority of India, the Tribunal concluded that the process does not result in a distinct product. Consequently, the Tribunal set aside the order imposing central excise duty and penalty, ruling in favor of the appellant and granting consequential relief. en-us Wed, 04 Apr 2018 00:00:00 +0530 Fri, 27 Apr 2018 18:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359336 The Tribunal held that the appellant's process of converting iron ore into concentrates does not amount to manufacturing a new product, thus rejecting the Revenue's argument for central excise duty liability. Citing precedents like Bheraghat Minerals and Steel Authority of India, the Tribunal concluded that the process does not result in a distinct product. Consequently, the Tribunal set aside the order imposing central excise duty and penalty, ruling in favor of the appellant and granting consequential relief. Case-Laws Central Excise Wed, 04 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359336