Supreme Court · 2006 INSC 481 · Decided 1 August 2006
South Eastern Coalfields LTD. v. Commissioner, Customs & Central Excise, M.P.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 481 · [2006] SUPP. 4 S.C.R. 200
- Case number
- CIVIL APPEAL No. 2408/2001
- Decided
- 1 August 2006
- Bench
- ASHOK BHAN, MARKANDEY KATJU (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
Central Excises and Salt Act, 1944: s.5A(l)-Notification No. 63195-CE dated 16.3.1995-Exemption from C excise duty to 'mines' as defined in s.2lj)(viii) of Mines Act-Workshop established within precincts of mine to facilitate repair of all mining machinery and equipment used in adjacent coalmines keeping in view the purpose of the notification, the word "precincts" used therein has to be given a broader D meaning-And thE notification has to be interpreted so as to include within the definition of mine a workshop situated in an area or environs thereof-The workshop
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