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2016 (11) TMI 577 - CESTAT MUMBAILevy of tax - manufacture of certain parts and accessories in the said workshop which are used for mining machines - N/N. 182/87 dated 10/07/1987 as amended by Notification 234/1988 and 63/1995 - workshop not situated within the precincts of the mines - Held that: - the workshop is not within the mining area but situated adjacent to the mining area. However, workshop belongs to the same company which is exclusively engaged in mining of coal. It is also not disputed that the parts manufactured in the workshop is used for mining machines of the appellant. The issue is no more res integra, reliance placed on the decision of the case of 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.
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