Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2000 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2000 (8) TMI 394 - AT - Central ExciseExtract: ........ I find no force in the arguments as the mine cannot be a part of the factory. Mine may be situated near the factory, but it cannot be factory as defined under Section 2(e) of the Central Excise Act. In view of the above mentioned decision of the Larger Bench, relied upon by the revenue, the impugned order is set aside and the appeals are allowed.
|