https://www.taxtmi.com/caselaws?id=86776 Water sprinklers used in mining operations for dust suppression were treated as eligible for exemption under Notification No. 123/81-Central Excise. The analysis linked their use directly to extraction, loading and transport of ore, and noted that they were necessary to maintain visibility, protect equipment and comply with statutory dust limits. The earlier appellate view accepting coverage under the notification was affirmed, and the sprinklers were held to qualify for the exemption where their use in the mining area is an operational necessity and falls within the notification. en-us Thu, 24 Apr 1997 00:00:00 +0530 Sat, 27 Aug 2011 13:31:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86776 Water sprinklers used in mining operations for dust suppression were treated as eligible for exemption under Notification No. 123/81-Central Excise. The analysis linked their use directly to extraction, loading and transport of ore, and noted that they were necessary to maintain visibility, protect equipment and comply with statutory dust limits. The earlier appellate view accepting coverage under the notification was affirmed, and the sprinklers were held to qualify for the exemption where their use in the mining area is an operational necessity and falls within the notification. Case-Laws Customs Thu, 24 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86776