9911796707
TMI Blog1997 (4) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. The question for our consideration in this appeal is whether water sprinkler is eligible for the benefit of Notification No. 123/81, dated 2-6-1981. Shri C. Chidambaram, the learned Consultant appearing for the appellants submitted that in the impugned order the Collector of Central Excise (Appeals), Madras in his Order No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tor of Central Excise v. Kudremukh Iron Ore Co. Ltd. held that High Speed diesel used for running trucks are eligible for exemption from duty in terms of Notification No. 123/81. He also submitted no appeal has been filed by the department against that order. Further, subsequent order passed by the Collector (Appeals) dated 28-5-1992 has also not been challenged. Accordingly he said that the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order. The same is reproduced as under :- 3. The question for decision in this appeal is whether water sprinkler is eligible for the benefit of Notification 123/81, dated 2-6-1981. As per the technical writeup submitted along with the appeal, the iron ore reserves of Kudremukh are located on hills and open cast mining is employed for mining of iron ore. It is stated that in the process of e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the dust is very important. Apart from the above, the appellant is also required to keep the dust in the mining area within the statutory limits in order to ensure a minimum dust laden atmosphere under the Mines Act. It would thus be seen that water sprinklers are required to suppress the dust for the above purpose. It is also a statutory requirement as per the Mines Act. If, as stated by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Water sprinkler without payment of Central Excise duty in terms of Notification 123/81-Central Excise, dated 2-6-1981 as amended. 4. Since the issue involved in this case has been properly analysed by the Collector (Appeals) as can be seen and concurring with his reasoning we hold that water sprinkler is eligible for the benefit of Notification No. 123/81, dated 2-6-1981. Accordingly, this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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