https://www.taxtmi.com/caselaws?id=53314 Explosives manufactured in a mobile pump truck located within mine premises and used in the mine were treated as goods manufactured in a workshop situated within the precincts of mines. The two exemption notifications were read as having the same substance and effect, covering goods manufactured in workshops within mine precincts for use in those mines. Applying the earlier interpretation of the same exemption, the mobile truck used for mixing and storing ingredients inside the mine area fell within the expression "workshop". The exemption was therefore available, and denial of the benefit was unsustainable. en-us Wed, 28 Jul 2004 00:00:00 +0530 Tue, 12 Oct 2010 15:43:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53314 Explosives manufactured in a mobile pump truck located within mine premises and used in the mine were treated as goods manufactured in a workshop situated within the precincts of mines. The two exemption notifications were read as having the same substance and effect, covering goods manufactured in workshops within mine precincts for use in those mines. Applying the earlier interpretation of the same exemption, the mobile truck used for mixing and storing ingredients inside the mine area fell within the expression "workshop". The exemption was therefore available, and denial of the benefit was unsustainable. Case-Laws Central Excise Wed, 28 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53314