9911796707
TMI Blog2000 (11) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... he exemption contained in Notification No. 63/95-C.E., dated 16-3-1995 is available to the goods manufactured by them in their workshop, Korba. 2. Shri P.R. Biswas, ld. Consultant submitted that the Central Electrical and Mechanical Workshop, under the control of South Eastern Coalfield Ltd., was established at Korba in 1967 to facilitate repair of all mining machinery and equipment used in the adjacent coal mines and other collieries, that the Central Government has declared the workshop as a mine under the provisions of Section 82 of the Mines Act, 1952 under certificate dated 1-5-1969; that as per Section 2 (j) (vii) of the Mines Act, mine includes "all workshop situated within the precincts of mine and under the same management and use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not include a mine subject to the operation of the Mines Act, 1952;" that the clause 'mine subject to the operation of the Mines Act' refers to the actual mining activity whereas the workshop is not concerned with the mining activity and being a factory has to come under the Factories Act; that the same unit can be covered under two different statutes. 4. Countering the arguments, Shri K.K. Goel, ld. S.D.R. submitted that the certificate of the Department of Labour and Employment is dated 1-5-1969 whereas the workshop has been registered under the Factories Act with effect from 19-11-1988 and, therefore, it ceases to be mines and any registration under the Mines Act becomes redundant; that in addition, the Deputy Director, Industrial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been denied on the ground that the workshop was not mines as it was registered under the Factories Act. The Commissioner has given a categorical finding in the impugned Order that admittedly the Central Electrical and Mechanical Workshop, Korba, is registered under the Factories Act, 1948 and accordingly the exemption contained in Notification No. 63/95-C.E., cannot be extended to the goods manufactured in the said workshop. We do not find any thing wrong in the finding of the Commissioner. As per Explanation (ii) to Notification No. 63/95-C.E., "mine" has the meaning assigned to it in clause (j) of Section 2 of the Mines Act, 1952. It is not disputed by the Appellants that the workshop is registered as a factory under the Factories Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
