https://www.taxtmi.com/caselaws?id=398667 Iron ore fines arising incidentally during crushing and screening of iron ore for sponge iron manufacture were treated as a by-product of segregation, not as goods produced by a manufacturing process directed at making the fines. A mere change in size or form of the same material was stated not to amount to manufacture unless the tariff specifically deems it so. As no exemption notification covering the fines was shown, they could not be treated as exempted goods for Rule 6 of the Cenvat Credit Rules, 2004, and the resulting demand was unsustainable. en-us Wed, 05 Feb 2020 00:00:00 +0530 Mon, 21 Sep 2020 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398667 Iron ore fines arising incidentally during crushing and screening of iron ore for sponge iron manufacture were treated as a by-product of segregation, not as goods produced by a manufacturing process directed at making the fines. A mere change in size or form of the same material was stated not to amount to manufacture unless the tariff specifically deems it so. As no exemption notification covering the fines was shown, they could not be treated as exempted goods for Rule 6 of the Cenvat Credit Rules, 2004, and the resulting demand was unsustainable. Case-Laws Central Excise Wed, 05 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398667