https://www.taxtmi.com/caselaws?id=82646 Electricity consumed for operating a ropeway linking a captive mine with a cement factory was treated as eligible for exemption under Notification No. 52/78 because the mine activity formed part of an integrated industrial establishment. The notification was read as covering captive consumption within the industrial unit or related establishment, and the exemption was not denied merely because the consuming activity was physically separate from the main factory. On that basis, exemption was allowed for the ropeway use of electricity and the corresponding demand was not sustained to that extent. en-us Thu, 22 Jul 1993 00:00:00 +0530 Wed, 06 Jul 2011 15:19:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82646 Electricity consumed for operating a ropeway linking a captive mine with a cement factory was treated as eligible for exemption under Notification No. 52/78 because the mine activity formed part of an integrated industrial establishment. The notification was read as covering captive consumption within the industrial unit or related establishment, and the exemption was not denied merely because the consuming activity was physically separate from the main factory. On that basis, exemption was allowed for the ropeway use of electricity and the corresponding demand was not sustained to that extent. Case-Laws Central Excise Thu, 22 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82646