2022 (10) TMI 577

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.... B. Sunita Rao & Udai Khanna, Advocates, for the Appellant. Shri Rajan Narain, AOR and Ajay Aggarwal, Advocate, for the Respondent. ORDER The question which fell for consideration before the Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata (in short "Tribunal") was whether 'Iron Ore' and 'Ore Concentrate' are two distinct commercial commodities or one and the sam....

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....s background, vide the impugned order, the Tribunal has held that the respondent-M/s. Tata Iron and Steel Company Ltd. ("M/s. TISCO Ltd.") is an "Integrated Steel Plant", which utilizes a similar process, as do all other integrated steel plants, of obtaining 'Ore Concentrate' via a benefaction process after mining the 'iron ore'. The Tribunal ruled that, for the purpose of availing the exemption u....

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....2000. 5. As already mentioned, the circular of 26-2-2003 clarifies that the word "Ore" provided in the Explanation of "Integrated Steel Plant" in the Notification dated 1-3-2000, also includes 'Ore Concentrate'. 6. We are informed that the above cited order of the Tribunal stands upheld by this Court in C.A. Nos. 6389-6390 of 2003, decided on 3-5-2012 [2012 (283) E.L.T. A112 (S.C.)]. ....