https://www.taxtmi.com/caselaws?id=73641 High speed diesel oil used as fuel to generate electricity for operating dumpers transporting ore within an approved 100% export oriented undertaking qualified as a consumable exempt under Notification No. 123/81, as amended, because it was brought in connection with the manufacture of articles and formed part of the integrated operational chain. The notification was applied with a broad nexus approach, treating goods used in movement and processing of ore as covered where their connection with manufacture was established. On that basis, the exemption was upheld and the Revenue's challenge failed. en-us Thu, 11 Feb 1988 00:00:00 +0530 Thu, 02 Jun 2011 15:42:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73641 High speed diesel oil used as fuel to generate electricity for operating dumpers transporting ore within an approved 100% export oriented undertaking qualified as a consumable exempt under Notification No. 123/81, as amended, because it was brought in connection with the manufacture of articles and formed part of the integrated operational chain. The notification was applied with a broad nexus approach, treating goods used in movement and processing of ore as covered where their connection with manufacture was established. On that basis, the exemption was upheld and the Revenue's challenge failed. Case-Laws Central Excise Thu, 11 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73641