Conversion of Ores to Concentrates Classified as Manufacture under Central Excise Laws; Prima Facie Case Favors Assessee.
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....Manufacture - Marketability - process of converting ‘ores’ to ‘concentrates’ - products, viz. Ileminite, Sillimenite, Rutile, Zircon and Garnet - deemed manufacture - prima facie case is in favor of assessee - AT....


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