https://www.taxtmi.com/caselaws?id=95154 Explosives used to blast ore in mining operations were treated as goods used "in the manufacture of" zinc, copper and lead concentrates where mining and concentration formed an integrated and inter-dependent process. The practical, functional meaning of the expression supported exemption because the ore obtained through blasting became the raw material for the downstream concentration process. The analysis rejected a narrow direct-use test and treated the extraction activity as part of the overall manufacturing chain. On that basis, blasting explosives were held eligible for exemption under the relevant notification in the concentrate matters. en-us Wed, 06 Dec 2000 00:00:00 +0530 Thu, 08 Dec 2011 12:53:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95154 Explosives used to blast ore in mining operations were treated as goods used "in the manufacture of" zinc, copper and lead concentrates where mining and concentration formed an integrated and inter-dependent process. The practical, functional meaning of the expression supported exemption because the ore obtained through blasting became the raw material for the downstream concentration process. The analysis rejected a narrow direct-use test and treated the extraction activity as part of the overall manufacturing chain. On that basis, blasting explosives were held eligible for exemption under the relevant notification in the concentrate matters. Case-Laws Central Excise Wed, 06 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95154