https://www.taxtmi.com/caselaws?id=334559 Parts and accessories manufactured in a workshop adjacent to a mine were treated as eligible for exemption when they were used exclusively for mining machines of the same company and formed part of the mining operations. The interpretation of "mine" under the Mines Act, 1952 was read with a purposive construction of the exemption notification, and the term "precincts" was given a wider meaning than a strict literal approach. On that basis, a workshop in the environs of a mine, under the same management and serving mine-related purposes, could fall within the exemption, and the duty demand was not sustainable. en-us Fri, 14 Oct 2016 00:00:00 +0530 Fri, 02 Dec 2016 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334559 Parts and accessories manufactured in a workshop adjacent to a mine were treated as eligible for exemption when they were used exclusively for mining machines of the same company and formed part of the mining operations. The interpretation of "mine" under the Mines Act, 1952 was read with a purposive construction of the exemption notification, and the term "precincts" was given a wider meaning than a strict literal approach. On that basis, a workshop in the environs of a mine, under the same management and serving mine-related purposes, could fall within the exemption, and the duty demand was not sustainable. Case-Laws Central Excise Fri, 14 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334559