Madras Fertilizers Ltd. vs Assistant Collector Of Central Excise, ... on 20 January, 1994
This judgment, which was not cited before the Tribunal in the Madras Cement case, being based on Supreme Court judgment pronouncing the law on this very subject, has to be preferred over the latter judgment. It is, therefore, to be held that if the present appellants were engaged both in mining and in production of cement, the benefit could be available. However, the observation of the Assistant Commissioner that the mines are not part of the factory, will have to be gone into. The definition of factory, as made in Section 2(e), not only covers the premises but also includes the precincts thereof.