2004 (7) TMI 219

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.... in M/s. Gulf Oil Corporation Ltd. and Shri N.K. Mishra, ld. JDR for the appellant in M/s. I.D.L. Industries Ltd. 3. Brief facts of the case are that the appellants manufacture explosives at the mining site of Central Coal Field Ltd., in Mobile Van called pump truck. The explosives so manufactured at the mining site by way of mixing different duty paid ingredients (inputs) are directly charged to the boreholes for the purposes carrying out blasting of coal. Ld. Advocate submits that the present dispute relates to the period from May, 1992 to December, 1992 and as such comes into the Notification No. 182/87 C.E. He submits that no duty is payable on the explosives manufactured by the appellants and used in the mining site during the perio....

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....ter appreciation of the Notifications contained of both the Notifications are as follows : "[Notification No. 182/87-C.E., dated 10-7-1987 as amended by Notification No. 234/88-C.E., dated 27-7-1988] Exemption of goods produced in workshops situated at mines.- In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts all goods, falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), which are manufactured in workshops situated within the precincts of mines and also are intended for use in Mines, from the whole of the duty of excise leviable thereon which is specified in the said Schedule. Explanation : For the purposes of this Notifi....

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...., BBSR reported in 2003 (155) E.L.T. 91 (T) =  2003 (56) RLT 935 (CEGAT-Mum.) wherein the Tribunal has held as under : "As we have observed above the assessees did manufacture to prepare explosive which activity was undertaken in a van situated inside the mines. Notification No. 182/87-CE exempted goods manufactured in workshops situated in the precincts of mines and indeed for use in such mines. The present appellants were in correspondence with the Ministry regarding this exemption. In a letter F. No. 108/3/93-CX/3, dated 7-7-1994 the Deputy Secretary CBEC informed the appellants that the explosive manufactured by them in the mines would enjoy exemption under the said notifications. In a letter written to the Jurisdictional Commis....