https://www.taxtmi.com/caselaws?id=46189 Explosives used to blast mines for ore were treated as goods used in the manufacture of zinc or lead concentrates because mining and subsequent processing formed one integrated, interdependent production process. The court held that where extraction is essential to obtaining the final concentrate, inputs used at the mining stage are not remote from manufacture and can satisfy a manufacturing exemption notification. On that basis, the explosives met the use condition in Notification No. 191/87, and the exemption was available. en-us Tue, 08 Jan 2002 00:00:00 +0530 Fri, 16 Jul 2010 13:40:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46189 Explosives used to blast mines for ore were treated as goods used in the manufacture of zinc or lead concentrates because mining and subsequent processing formed one integrated, interdependent production process. The court held that where extraction is essential to obtaining the final concentrate, inputs used at the mining stage are not remote from manufacture and can satisfy a manufacturing exemption notification. On that basis, the explosives met the use condition in Notification No. 191/87, and the exemption was available. Case-Laws Central Excise Tue, 08 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46189