2001 (5) TMI 231

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....ent. [Order per : G.R. Sharma, Member (T)]. -  This is a petition for decision whether the benefit of Notification No. 191/87-C.E., dated 4-7-1987 shall be available to a unit manufacturing explosives used in another unit which is engaged in mining copper ore. 2. The facts of the case briefly stated are that M/s. I.B.P. Company Limited are engaged in the manufacture of prepared explos....

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....t appeal. 3. Arguing the case for Revenue, Shri S.P. Rao, ld. DR submits that prepared explosives are sold by M/s. I.B.P. Company Limited to M/s. Hindustan Copper Limited. He submits that these explosives are used in mining copper ore away from the factory where copper concentrates are produced. He submits that these explosives are not directly used for the manufacture of copper concentrates....

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....ion of this Tribunal in the case of CCE v. Hindustan Zinc Limited and vice versa reported in 2001 (127) E.L.T. 438 (Tribunal) = 2001 (43) RLT 432. In this case, this Tribunal held that the explosives used in mines are eligible for the benefit of Notification No. 191/87-C.E., dated 4-7-1987 in view of the fact that the activity of mining is integrally connected with the activity of manufacture of z....