Exemption eligibility for explosives restricted to use in or in relation to manufacture within a factory per Section 2(e). Explosives under Chapter 36 qualify for exemption under Notification No. 191/87-C.E. only if used in or in relation to the manufacture of copper, zinc or lead concentrates within a factory as defined in Section 2(e) of the Central Excises & Salt Act, 1944; use for blasting in mines outside that factory definition does not attract the concession, and pending assessments are to be finalised accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption eligibility for explosives restricted to use in or in relation to manufacture within a factory per Section 2(e).
Explosives under Chapter 36 qualify for exemption under Notification No. 191/87-C.E. only if used in or in relation to the manufacture of copper, zinc or lead concentrates within a factory as defined in Section 2(e) of the Central Excises & Salt Act, 1944; use for blasting in mines outside that factory definition does not attract the concession, and pending assessments are to be finalised accordingly.
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