1996 (8) TMI 549

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..... , Adv For Respondents: W.A. Qadri and C.V.S. Rao, Advs. ORDER 1. The appellant herein, Hindustan Steelworks Construction Limited, is a company owned by the Government of India. It owns mines from which limestone is extracted. It is the case of the appellant that it is using such limestone in the construction work for expansion of Hindustan Steel Ltd., Bhilai Steel Plants, which is en .....

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..... h the manufacture of cement, iron, steel, ferroalloys, alloy steel, chemicals, sugar, paper, fertilizers, refractories Iron Ore pelletisation or such other article or goods or class of articles or goods, as the Central Government, may, from time to time, specify by notification in the official Gazette, a duty of excise, at such rate not exceeding one rupee per metric tonne of Limestone or Dolomite .....

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..... for any purpose in connection with the manufacture of ...iron, steel... is of wide amplitude and will embrace within its scope such activities as have nexus with its activity of manufacture of iron and steel. 3. A number of commodities/industries find covered in Sub-section (ii) of Section 3 and in almost all of them (leaving apart cement and chemicals) the use of limestone per se is not dire .....

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