https://www.taxtmi.com/caselaws?id=114465 Explosives used in mines for extracting zinc ores were held not to qualify for the benefit of the exemption notifications, because the relevant manufacturing process for zinc concentrate was treated as beginning in the factory and not in the mines. On that basis, the claimed exemption was found inapplicable to the explosives consumed in mining operations, and the rejection of the refund claim was upheld against the assessee. en-us Mon, 14 Jun 2004 00:00:00 +0530 Tue, 15 May 2012 18:20:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114465 Explosives used in mines for extracting zinc ores were held not to qualify for the benefit of the exemption notifications, because the relevant manufacturing process for zinc concentrate was treated as beginning in the factory and not in the mines. On that basis, the claimed exemption was found inapplicable to the explosives consumed in mining operations, and the rejection of the refund claim was upheld against the assessee. Case-Laws Central Excise Mon, 14 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114465