Charging full excise duty & denying exemption on silicon manganese converted from manganese ore, not justified: SC

GST/Excise/ST/VAT : Where assessee, a 100 per cent Export Oriented Unit, entered into an agreement with one 'T' for conversion of Manganese ore/coke into prime Silicon Manganese and as per agreement 'T' was to supply to assessee Manganese Ore and Coke/Coal free of cost and rest of raw materials and consumables was to be used by assessee from its own purchases, since goods were manufactured wholly from raw materials produced or manufactured in India,

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