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    <title>2006 (3) TMI 760 - Supreme Court</title>
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    <description>The Supreme Court allowed the appeals, confirming the assessee&#039;s entitlement to the benefit of the exemption notification No. 191/87-CE. The Court emphasized the significance of mining operations in the manufacturing process of zinc and lead concentrates, aligning with established legal principles and precedents. The explosives used in mining were deemed essential for extracting zinc and lead ores, crucial inputs for manufacturing concentrates, thus justifying their inclusion under the exemption notification.</description>
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      <description>The Supreme Court allowed the appeals, confirming the assessee&#039;s entitlement to the benefit of the exemption notification No. 191/87-CE. The Court emphasized the significance of mining operations in the manufacturing process of zinc and lead concentrates, aligning with established legal principles and precedents. The explosives used in mining were deemed essential for extracting zinc and lead ores, crucial inputs for manufacturing concentrates, thus justifying their inclusion under the exemption notification.</description>
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