https://www.taxtmi.com/caselaws?id=98681 Explosives used only at the mining stage for blasting ore were held not to satisfy an exemption limited to goods used in the manufacture of zinc or lead concentrates. The majority reasoned that mining ore and manufacturing concentrates are distinct operations, so actual use in concentrate manufacture was a substantive condition of the notifications. The proviso allowing use elsewhere than in the factory applied only after that core condition was met. The contrary integrated-process view, treating mining and beneficiation as one continuous operation, was rejected, and the explosives were therefore ineligible for exemption. en-us Thu, 14 Sep 2000 00:00:00 +0530 Sat, 21 Jan 2012 15:56:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98681 Explosives used only at the mining stage for blasting ore were held not to satisfy an exemption limited to goods used in the manufacture of zinc or lead concentrates. The majority reasoned that mining ore and manufacturing concentrates are distinct operations, so actual use in concentrate manufacture was a substantive condition of the notifications. The proviso allowing use elsewhere than in the factory applied only after that core condition was met. The contrary integrated-process view, treating mining and beneficiation as one continuous operation, was rejected, and the explosives were therefore ineligible for exemption. Case-Laws Central Excise Thu, 14 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98681