https://www.taxtmi.com/caselaws?id=776950 Mere crushing and screening of iron ore, without beneficiation or other special treatment that removes foreign matter or improves grade, does not amount to manufacture of iron ore concentrates for central excise purposes. As no new commercial commodity emerged, the duty demand failed, and the connected penalty could not survive once the levy itself was unsustainable. The impugned order was set aside and consequential relief followed. en-us Tue, 05 Aug 2025 00:00:00 +0530 Fri, 22 Aug 2025 08:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776950 Mere crushing and screening of iron ore, without beneficiation or other special treatment that removes foreign matter or improves grade, does not amount to manufacture of iron ore concentrates for central excise purposes. As no new commercial commodity emerged, the duty demand failed, and the connected penalty could not survive once the levy itself was unsustainable. The impugned order was set aside and consequential relief followed. Case-Laws Central Excise Tue, 05 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776950