https://www.taxtmi.com/caselaws?id=117129 The Tribunal ruled in favor of the appellant on all issues. They held that loading duty paid ingredients in BMD vehicles did not amount to manufacture under CETA, as the ingredients retained their separate identities until mixed at the mine site. The appellant was entitled to claim the benefit of Notification No. 182/87 for explosives manufactured in the mine, as the mobile van was within the mining area during production. Additionally, the Tribunal found no duty recovery was warranted under Section 11D, as the appellant claimed exemption and did not collect excise duty from the customer. en-us Tue, 25 Oct 2005 00:00:00 +0530 Wed, 20 Jun 2012 15:16:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117129 The Tribunal ruled in favor of the appellant on all issues. They held that loading duty paid ingredients in BMD vehicles did not amount to manufacture under CETA, as the ingredients retained their separate identities until mixed at the mine site. The appellant was entitled to claim the benefit of Notification No. 182/87 for explosives manufactured in the mine, as the mobile van was within the mining area during production. Additionally, the Tribunal found no duty recovery was warranted under Section 11D, as the appellant claimed exemption and did not collect excise duty from the customer. Case-Laws Central Excise Tue, 25 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117129