https://www.taxtmi.com/caselaws?id=31655 The excise authority's earlier record that the mining area fell within the factory premises, together with credit allowed on goods used in the mine, supported recognition of the original approved ground plan as covering the factory, mines and ropeway. An authority cannot ignore its own prior finding merely because the original approved plan is unavailable. On that basis, a fresh plan confining approval to the factory alone was not warranted, and the ropeway connecting the mines and factory was treated as part of the same approved premises for record purposes. en-us Mon, 22 Sep 2008 00:00:00 +0530 Fri, 28 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31655 The excise authority's earlier record that the mining area fell within the factory premises, together with credit allowed on goods used in the mine, supported recognition of the original approved ground plan as covering the factory, mines and ropeway. An authority cannot ignore its own prior finding merely because the original approved plan is unavailable. On that basis, a fresh plan confining approval to the factory alone was not warranted, and the ropeway connecting the mines and factory was treated as part of the same approved premises for record purposes. Case-Laws Central Excise Mon, 22 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31655