TaxTMI 
TaxTMI 
2026 (4) TMI 295
X X X X Extracts X X X X
X X X X Extracts X X X X
....o. 132/CE/B-II/2016 dated 31.03.2016 [hereinafter referred to as the "impugned order"] passed by the Commissioner (Appeals) of Central Excise, Customs & Service Tax, Central Revenue Building, Rajaswa Vihar, Bhubaneswar - 751 007, Odisha. 2. The facts of the case are that the appellant, a proprietary firm, procures 'Ferro-Chrome Slag' from nearby Ferro Chrome Manufacturing units and undertakes the process of manual washing to segregate therefrom Off-grade High Carbon Ferro Chrome (HCFC) by employing labourers. 3. A Show Cause Notice dated 21.10.2011 was issued to the appellant proposing recovery of central excise duty amounting to Rs.1,86,287/-, along with interest and penalty thereon on the ground that the activity undertaken by the a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Tri. - Kol.)] iv. Commissioner of C.Ex. & G.S.T., Alwar v. R.P. Industries [2023 (385) E.L.T. 764 (Tri. - Del.)] 5.1. In view of the above submissions, the Ld. Counsel for the appellant prays for setting aside the demand of central excise duty, along with interest and penalty, as confirmed against them vide the impugned order. 6. On the other hand, the Ld. Authorized Representative of the Revenue has reiterated the findings in the impugned order. 7. Heard both sides and perused the records of the case. 8. We find that the issue to be decided by us in the present appeal is as to whether the activity of segregation of Off-grade High Carbon Ferro Chrome (HCFC) from Ferro-Chrome Slag through manual washing amounts to 'manuf....
X X X X Extracts X X X X
X X X X Extracts X X X X
....9/96-C.E., dated 23-7-1996. We find ourselves unable to agree with the Revenue that on account of the processes undertaken by the Respondents, a new and different article has emerged on which Central Excise duty can be levied and collected. Even according to HSN the term "concentrates" applies to ores which have had part or all of the foreign matters removed either because such foreign matter might hamper subsequent metallurgical operations or with a view to economical transport. In our view, removing of foreign matters would not, in the present matter, bring into existence a new and different article having a distinctive name, character or use. The use of iron ore as mined or iron ore after the process undertaken by the respondents remains....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ol.)], it has been held that:- "at the end of the processes, the mineral sands do not undergo any transformation. They remain the same condition in which they remained along with ordinary sand on the sea beach. No upgradation or augmentation of their purity takes place. The Chemical structure of the ore remained the same. The processes are not any special treatment which would take the ores out of the stage of plain and simple ores." 8.3. The same issue has also been analysed in the case of Indian Rare Earths Ltd. v. Commissioner of C.Ex., Bhubaneswar-I [2002 (139) E.L.T. 352 (Tri. - Kol.)] wherein it was observed as follows: - "the process of pulverizing, washing and cleaning of brass/ast does not result into emergence....