1996 (8) TMI 549

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.... For Appellant: Shankar Ghosh, Senior Adv. and P.P. Singh, Adv For Respondents: W.A. Qadri and C.V.S. Rao, Advs. ORDER 1. The appellant herein, Hindustan Steelworks Construction Limited, is a company owned by the Government of India. It owns mines from which limestone is extracted. It is the case of the appellant that it is using such limestone in the construction work for expansion of ....

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....) as is used by the owner of such mine for any purpose in connection with the manufacture of cement, iron, steel, ferroalloys, alloy steel, chemicals, sugar, paper, fertilizers, refractories Iron Ore pelletisation or such other article or goods or class of articles or goods, as the Central Government, may, from time to time, specify by notification in the official Gazette, a duty of excise, at suc....

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....ely. The High Court has taken the view that the expression used therein "for any purpose in connection with the manufacture of ...iron, steel..." is of wide amplitude and will embrace within its scope such activities as have nexus with its activity of manufacture of iron and steel. 3. A number of commodities/industries find covered in Sub-section (ii) of Section 3 and in almost all of them (lea....