https://www.taxtmi.com/caselaws?id=96024 Prepared explosives used in mining copper ore were treated as goods used in relation to the manufacture of copper concentrates, because mining was found to be closely and integrally connected with the production process. Applying the earlier Tribunal view, the use of explosives at the mining stage was accepted as satisfying the notification condition. The benefit of Notification No. 191/87-C.E. dated 4-7-1987 was therefore held admissible to the assessee, and the Revenue's appeal was rejected. en-us Mon, 28 May 2001 00:00:00 +0530 Fri, 16 Dec 2011 16:38:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96024 Prepared explosives used in mining copper ore were treated as goods used in relation to the manufacture of copper concentrates, because mining was found to be closely and integrally connected with the production process. Applying the earlier Tribunal view, the use of explosives at the mining stage was accepted as satisfying the notification condition. The benefit of Notification No. 191/87-C.E. dated 4-7-1987 was therefore held admissible to the assessee, and the Revenue's appeal was rejected. Case-Laws Central Excise Mon, 28 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96024