https://www.taxtmi.com/caselaws?id=429019 Iron ore and ore concentrate were treated as the same commercial input for exemption under Notification No. 13/2000-C.E. applying to integrated steel plants. The notification was read in light of the circular dated 26-2-2003, which clarified that "ore" included ore concentrate and avoided an anomalous distinction between mined ore and processed concentrate used in steel manufacture. The interpretation followed the earlier decision on the same exemption framework, and the Tribunal's view supporting the assessee was left undisturbed. The Tribunal's adverse remarks against the Commissionerate were found unnecessary and were expunged. en-us Wed, 03 Aug 2022 00:00:00 +0530 Sat, 15 Oct 2022 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429019 Iron ore and ore concentrate were treated as the same commercial input for exemption under Notification No. 13/2000-C.E. applying to integrated steel plants. The notification was read in light of the circular dated 26-2-2003, which clarified that "ore" included ore concentrate and avoided an anomalous distinction between mined ore and processed concentrate used in steel manufacture. The interpretation followed the earlier decision on the same exemption framework, and the Tribunal's view supporting the assessee was left undisturbed. The Tribunal's adverse remarks against the Commissionerate were found unnecessary and were expunged. Case-Laws Central Excise Wed, 03 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429019