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TMI Blog2002 (1) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the manufacture of Zinc, are eligible for exemption under Notification No. 191/87, dated 4-8-1987?" 2.The respondent Hindustan Zinc Ltd. is a public undertaking. The Company mines Zinc and Lead ore from its own mines at Rajpura, Maton and Zawar. The Company was granted L-6 licence to obtain goods falling under Chapters 28, 29, 36 and 38 without payment of duty for use in the manufacture of Zinc and Lead concentrate in terms of Notification No. 191/87, dated 4-8-1987. The said notification reads as follows :- "Exemption to goods falling within Chapters 28, 29, 36 and 38 [Add on Page 309 of Central Excise Tariff 1987-88] In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Gover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... form to obtain the concentrate by a chemical process and further upgraded to get Zinc Oxide." 4.Thus, it was contended that the extraction of Zinc and Lead ore is an important and integrated process in the manufacture of Zinc and Lead concentrates, the Assistant Collector held that the explosives are not used in the manufacture of Zinc and Lead concentrates and as such exemption contained in Notification No. 191/87 is not applicable to explosive procured for blasting the mines. Accordingly, the request of the Company was rejected by order dated 7-12-1994. The assessee preferred an appeal which was allowed by the Commissioner of Customs (Appeals) by order dated 26-3-1996. The Commissioner relying on the decision of the Apex Court in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se reported in 2001 (133) E.L.T. 3 (S.C.) = JT 2001 (7) SC 261. M/s. Jaypee Rewa Cement v. Commissioner of Central Excise, M.P. M/s. Jaypee Rewa Cement is manufacturer of cement and lime stone is an essential raw material for the said material, but in order to extract lime stone explosives are used for mining the same. It was contended on behalf of M/s. Jaypee Rewa Cement that explosives used in mining operation must be regarded as inputs and in respect of which notification had been issued by the Central Government in the Official Gazette and credit should be allowed in terms of the said Rules. This contention was not accepted by the excise authorities as well as by the CEGAT. The Tribunal came to the conclusion that Rule 57F was applicabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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