2001 (8) TMI 938

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..... r the Respondent. [Order per : Archana Wadhwa, Member (J)]. The present appeals are filed by the Revenue against the order of the Commissioner of Central Excise (Appeals) vide which she has allowed three appeals filed by the respondents. 2. The facts of the case in brief are as under :- 2.1 M/s. Hindusthan Zinc, Udaipur, Rajasthan are engaged in the manufacture of zinc and lead ingot .....

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..... n. Since the said explosives falling under Chapter 36 of the Central Excise Tariff were exempt from payment of duty vide Notfn. No. 191/87-C.E. dt. 4-8-1987 as amended by Notification No. 7/94-C.E., dt. 1-3-1994 the claimant filed 8 refund applications before the Asstt. Commissioner, Central Excise Customs, Rourkela in different periods. In his impugned orders Asstt. Commissioner held that proce .....

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..... the Larger Bench decision of the Tribunal in the case of Jaypee Rewa Cement v. CCE, Raipur - 2000 (119) E.L.T. 552 (T-LB) wherein it is held that :- Explosives used in mines of limestone - mining activity being an activity for procurement of a raw material (Lime stone) was only a process anterior to the commencement of manufacture of cement and therefore did not form part of manufacture - Secti .....

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