TMI Blog2017 (10) TMI 1414X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of their mining area to find the prospective potential for mining zinc ore - this is essential for the core operation of manufacture of Zinc Ore by the assessee-Appellants and the same is carried out in their own mines only - credit allowed - appeal allowed - decided in favor of appellant. - Excise Appeal No. 54217 of 2015 - Final Order No. 57168/2017 - Dated:- 13-10-2017 - Mr. (Dr.) Sati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants submitted that the impugned order admits that the said drilling is carried out in their captive mines area. The denial is only on the ground that this is exploratory drilling not resulting in any mining of the work. He submitted that the exploration is a part of the mining activity and without that they will not be able to identify the ore and extract it for further manufacture. He relie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f manufacture of Zinc Ore by the assessee-Appellants and the same is carried out in their own mines only. Accordingly, we find no justification to deny the credit availed by the assessee-Appellants in their Diamond Core Drilling Services , which is part of their operation. Thus, we set aside the impugned order and allow the appeal. 6. In the result, appeal filed by the assessee-Appellants is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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