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TMI Blog2016 (11) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... South Eastern Coal Fields Ltd. v. Commissioner of Customs & Central Excise [2006 (8) TMI 3 - SUPREME COURT OF INDIA] where it was held that A workshop which is in an area in the environs of a mine and directly serving mining operations are entitled for the purpose of grant of exemption from excise duty. Excise duty exempted - appeal allowed - decided in favor of appellant. - Appeal Nos. E/2319/1997 & E/141/1998 - Order No.A/93223-93224/16/EB - Dated:- 14-10-2016 - Shri Ramesh Nair, Member (Judicial) And Shri C J Mathew, Member (Technical) None for the appellant Shri Sanjay Hasija, Superintendent (AR) for the respondent ORDER Per Ramesh Nair The facts of the case are that the appellant is engaged in mining of coa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used for mining machines of the appellant. On the same issue, the Hon ble Supreme Court in the case of South Eastern Coal Fields Ltd. v. Commissioner of Customs Central Excise 2006 (200) ELT 357 (SC) has considered this issue and passed the following order. 10. In our opinion, this appeal deserves to be allowed. As already stated above, the exemption under Notification No. 63/95-C.E., dated 16-3-1995 exempted all goods manufactured in a mine from excise duty. The Explanation to the exemption notification states that mine has the meaning assigned to it in Section 2(j) of the Mines Act, 1952. Clause (viii) of Section 2(j) of the Mines Act, 1952 defines mine to include all workshops and stores situated within the precincts of a mine an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The present case is covered by the Central Excise Act and has nothing to do with the Factories Act. Hence the view taken by the Tribunal is, with due respect to it, clearly erroneous. 15. It has to be considered in the present case whether the workshop in question is said to be a workshop within the precincts of a mine. 16. The word precincts is not a word of clear import which has a single, clear-cut meaning. Collin s English Dictionary defines precincts to mean the surrounding region or area . 17. In the New Shorter Oxford English Dictionary, the word precinct is shown to have several meanings among which are the following : The area within the boundaries (real or imaginary) of a building or place; the grounds; th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule, the purposive rule, etc. In our opinion in the present case the purposive rule should be applied. Under this rule, we have to see the purpose for which the provision was made. Looking at it from this angle, we are of the opinion that the word precincts has to be given the broader meaning and not the narrower meaning. 24. In other words, we have to interpret the word precinct in the exemption notification to mean the surrounding region or area, as defined in Collins English Dictionary or the surroundings or environs of a place as defined in the New Shorter Oxford English Dictionary. This is because the purpose of the exemption notification is to grant exemption from excise duty to goods produced in a mine so as to encourage the min ..... X X X X Extracts X X X X X X X X Extracts X X X X
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