Commissioner Of Central Excise, Jaipur vs M/S. J.K. Udaipur Udyog Ltd on 3 September, 2004
4. The Ld. AR on behalf of the Revenue submits that the mines are situated 40 kms away from the factory. He relied upon the decision of the Honble Supreme Court in the case of CCE, Jaipur Vs. J.K. Udaipur Udyog Ltd. 2004 (171) ELT 289 (S.C.)