https://www.taxtmi.com/caselaws?id=259074 A 100% export-oriented unit using granite from a State-owned quarry under a permitted arrangement was held entitled to exemption under Notification No. 37/2000-CE because the quarrying and export-linked processing satisfied the notification's condition. The absence of ownership of, or a quarry lease in, the appellant's name did not defeat the benefit, as Rule 8A of the Tamilnadu Minor Mineral Concession Rules, 1959 left quarry leases and allied permissions under State control and did not exclude use under another lawful arrangement. Denial of the exemption on that basis would defeat the object of the notification. en-us Tue, 03 Feb 2015 00:00:00 +0530 Thu, 27 Aug 2015 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259074 A 100% export-oriented unit using granite from a State-owned quarry under a permitted arrangement was held entitled to exemption under Notification No. 37/2000-CE because the quarrying and export-linked processing satisfied the notification's condition. The absence of ownership of, or a quarry lease in, the appellant's name did not defeat the benefit, as Rule 8A of the Tamilnadu Minor Mineral Concession Rules, 1959 left quarry leases and allied permissions under State control and did not exclude use under another lawful arrangement. Denial of the exemption on that basis would defeat the object of the notification. Case-Laws Central Excise Tue, 03 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259074