2001 (8) TMI 938

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....r the Appellant. Shri S.V. Ratnam, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The present appeals are filed by the Revenue against the order of the Commissioner of Central Excise (Appeals) vide which she has allowed three appeals filed by the respondents. 2. The facts of the case in brief are as under :- 2.1 M/s. Hindusthan Zinc, Udaipur, Raj....

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....Bandalamottu, Andhra Pradesh and at Dariba Mines, Dariba, Rajasthan. Since the said explosives falling under Chapter 36 of the Central Excise Tariff were exempt from payment of duty vide Notfn. No. 191/87-C.E. dt. 4-8-1987 as amended by Notification No. 7/94-C.E., dt. 1-3-1994 the claimant filed 8 refund applications before the Asstt. Commissioner, Central Excise & Customs, Rourkela in different p....

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....d with the said order Revenue has filed the present appeal relying upon the Larger Bench decision of the Tribunal in the case of Jaypee Rewa Cement v. CCE, Raipur - 2000 (119) E.L.T. 552 (T-LB) wherein it is held that :- "Explosives used in mines of limestone - mining activity being an activity for procurement of a raw material (Lime stone) was only a process anterior to the commencement of man....