2015 (10) TMI 1173

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..... peal is directed against Order-in-Appeal No. RK/257 to 258/NGP/C/2004 dated 27/09/2004 passed by Commissioner of Central Excise (Appeals), Nagpur. 2. The brief facts of the case are that the appellant was availing the benefit of exemption Notification No. 63/95-CE dated 16/03/1995 which was denied in the impugned order based upon this Tribunal's decision in the case of South Eastern Coalfield .....

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..... ds produced in a mine so as to encourage the mining industry. A workshop which is in an area in the environs of a mine and is existing solely for the purpose connected with the mine and under the same management, is obviously directly serving the mining operations. Hence, we have to interpret the notification so as to include such a workshop within the definition of a mine for the purpose of grant .....

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