2004 (12) TMI 197

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.... Explosives at the site of customers manufacturing/extracting coal from the mines; that Notification No. 63/95-C.E. exempts goods manufactured in mines from payment of Central Excise duty; that they transport the different ingredients required to manufacture explosive to mine site and blend them there; that as the final product emerges at the site, the benefit of Notification No. 63/95-C.E. is available to them; that the Appellate Tribunal in the case of Anil Chemicals & Inds. Ltd. v. CCE, Bhubneswer - 2003 (155) E.L.T. 91 (Tri.) has held that emulsion matrix fuel oil, and ammonium nitrate prilled were mixed together in a compartment of mobile van in mining area, the benefit of Notification No. 63/95 is available. The learned Dy. Manager co....

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....at the new product, known as explosive emerges in the process of putting together different constituents in the bulk loading system and as per Note 2 to Section VI, it is to be classified under Chapter 36 of the Central Excise Tariff and as the explosive emerges in the factory duty of Excise is payable by them. 5. We have considered the submissions of both the sides. Notification No. 63/95-C.E. dated 16-3-1995 exempts all goods, if manufactured in the workshop, situated within the precincts of mines and intended for use in such mines. It has not been disputed by the Revenue that the Appellants are sending ammonium nitrate, diesel oil and emulsion matrix separately to the mine in their mobile van specifically designed for preparation of bul....