2017 (10) TMI 288

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....) for the Appellant Ms. S. Sridevi, Advocate for the Respondent ORDER The respondents in the above appeal has carried out the activities of loading and unloading for transportation of lime stone/ screen earth / rejected stones etc. from the mines of M/s. Chettinad Cement Corporation Ltd. and M/s. Larsen & Toubro Ltd., situated at various places and also at their own mines on contract basi....

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.... the department has filed this present appeal. 2.   On behalf of department, the learned AR Shri S. Govindarajan reiterated the findings in the grounds of appeal. 3.   The learned counsel for respondent Ms.S.Sridevi submitted that the predominant nature of the activities undertaken by the assessee under the contract is one of transportation of waste/ores to specified loca....

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....ajasekhar & Co reported in 2008 (12) STR 760 wherein it was held that the main purpose of contract that of breaking and crushing of limestone boulders into jelly - loading and unloading of boulders are only incidental to mining activity. Also relied upon M/s. B.K.Thakkur Vs. CCE, Bhubaneswar 2208 (9) STR 542. 4.   Heard both sides. 5.   The issue whether loading  / u....