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TMI Blog1988 (2) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order per : S.D. Jha, Vice-President (J)]. - The question for decision in this appeal by the Revenue is eligibility of the respondent to benefit of exemption under Notification 123/81, dated 2-6-1981 as amended by Notification 152/85-C.E., dated 1-7-1985 in respect of High Speed Diesel oil (HSD) used for running special purpose dumper of 120 T. capacity employed for carrying crude ore from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it being 100% export oriented undertakings approved by the Board specified in the notification, the goods being brought directly to undertaking and being used in manufacture of articles meant for export and similar conditions. There is no dispute that the conditions set out in the notification like approval, unit being 100% export oriented are all fulfilled. The point in dispute was whether HSD Oi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of Notification No. 123/81, dated 2-6-1981 reads - "....... the Central Government, being satisfied that it is necessary in public interest so to do, hereby exempts excisable capital goods, components, raw materials, consumables and spares when brought in connection with the manufacture of articles into an undertaking approved by the Board of Approval for 100% Export Oriented Undertakings." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in processing of ore for sale within the meaning of, Section 8(3)(b) and Rule 13. If any of these items of goods are purchased by the assessee as being intended for use as "machinery, plant, equipment, tools, spare parts, stores, accessories, fuel or lubricants" in carrying the mined ore from the mining site to the riverside and from the riverside to the Marmagoa harbour, they would qualify for in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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