https://www.taxtmi.com/caselaws?id=90636 Stone crushing carried on in crushers situated adjacent to a quarry was treated as occurring within a mine for purposes of the exemption notification, because the notification adopted the meaning of "mine" from section 2(j) of the Mines Act, 1952. That inclusive definition extends to premises in or adjacent to, and belonging to, a mine where any process ancillary to the getting, dressing or preparation for sale of minerals is carried on. On those facts, the crushing area fell within the statutory ambit of the mine, and the exemption could not be denied merely because the process also resulted in a new commodity. The assessee was entitled to the exemption. en-us Thu, 26 Mar 1998 00:00:00 +0530 Mon, 10 Oct 2011 14:49:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90636 Stone crushing carried on in crushers situated adjacent to a quarry was treated as occurring within a mine for purposes of the exemption notification, because the notification adopted the meaning of "mine" from section 2(j) of the Mines Act, 1952. That inclusive definition extends to premises in or adjacent to, and belonging to, a mine where any process ancillary to the getting, dressing or preparation for sale of minerals is carried on. On those facts, the crushing area fell within the statutory ambit of the mine, and the exemption could not be denied merely because the process also resulted in a new commodity. The assessee was entitled to the exemption. Case-Laws Central Excise Thu, 26 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90636