1993 (7) TMI 175 - AT - Central Excise

Summary

The appeal was made against the Order of Collector (Appeals), Calcutta regarding the interpretation of Notification No. 52/78. The issue was whether electricity used for operating a ropeway to bring minerals from a captive mine to a cement factory is entitled to exemption. The Tribunal held that the electricity used is entitled to exemption as the mining operations and factory together constitute an integrated establishment complex. The appeal was accepted.