1998 (3) TMI 424 - AT - Central Excise

Exemption to goods manufactured in mines - Covered by Explanation to Notification No. 179/85 as amended by Notification No. 78/86-C.E.

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants engaged in mining stones, allowing them the benefit of Notification No. 179/85 as amended. The Tribunal held that the area where the stone crushers were located adjacent to the quarry fell under the definition of a mine as per the Mines Act, 1952, thus qualifying for the notification exemption. The Tribunal set aside the lower order and granted relief to the appellants.