https://www.taxtmi.com/caselaws?id=265898 A workshop functioning solely for mine-related purposes and under the same management was held to fall within the scope of the exemption under Notification No. 63/95-CE. The expression in the notification was construed broadly in line with the Supreme Court's interpretation to advance the object of encouraging the mining industry. On that construction, the appellant was entitled to the exemption and consequential benefit. en-us Fri, 22 May 2015 00:00:00 +0530 Sat, 17 Oct 2015 06:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265898 A workshop functioning solely for mine-related purposes and under the same management was held to fall within the scope of the exemption under Notification No. 63/95-CE. The expression in the notification was construed broadly in line with the Supreme Court's interpretation to advance the object of encouraging the mining industry. On that construction, the appellant was entitled to the exemption and consequential benefit. Case-Laws Central Excise Fri, 22 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265898