2018 (2) TMI 687

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..... Respondent ORDER Per Bench The facts of the case are that M/s. Thirumala Enterprises, the respondents herein, had entered into an agreement with M/s. MALCO to carry out mining services, namely, excavation / raising of factory grade bauxite by doing drilling, deep hole blasting, removal of overburden, breaking of larger boulders to the required size, blending of bauxite, loading of the blended .....

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..... set aside the demand for the earlier period as the activities of the respondent would fall only under mining activities. She also submitted that the Tribunal in the case of Thiriveni Earthmovers Pvt. Ltd. Vs. Commissioner of Central Excise, Salem - 2009 (15) STR 393 (Tri. Chennai) had held that activity of loading and transportation of limestone and rejects from mine head to crushing premises und .....

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