M/S. IDL INDUSTRIES LTD. vs COMMNR., CENTRAL EXCISE & CUSTOMS — C.A. No. 1586 - 1587/2001

Case under Section XVII-A. Status: Disposed.

Disposed

CNR: SCIN010014342001

Filing Date

18-Jan-2001

Registration No

C.A. No. 1586 - 1587/2001

Diary Number

1434/2001

Order Date

30-Mar-2006

Document Type

ROP - of Main Case

Disposal Type

Allowed

Last updated 13-Jun-2026

Acts & Sections

Section XVII-A

Petitioner(s)

  1. 1.M/S. IDL INDUSTRIES LTD.

    Adv. V. G. PRAGASAM (Dead / Retired / Elevated)

Respondent(s)

  1. 1.COMMNR., CENTRAL EXCISE & CUSTOMS

    Adv. P. PARMESWARAN

Case History

  1. Case disposedDisposed

  2. 30-Mar-2006

    ROP - of Main CaseView PDF

  3. 19-Mar-2001

    ROP - of Main CaseView PDF

  4. 18-Jan-2001

    Case filed

    Registration No. C.A. No. 1586 - 1587/2001

View Full Judgment
casestatus.in Summary

Summary: M/S. IDL Industries Ltd. v. Commissioner, Central Excise & Customs (C.A. No. 001586-001587/2001) Outcome: The Supreme Court accepted IDL Industries' appeals on March 30, 2006, setting aside the Tribunal's decision and holding the company entitled to exemption benefits under Central Excise Notification No. 191/87-CE (superseded by Notification No. 7/94-CE) for explosives used in mining operations. The Court ruled that explosives used for blasting mines to extract zinc and lead ores constitute an integral part of the manufacturing process of zinc and lead concentrates, qualifying for the exemption. No costs were awarded. Key Finding: Extraction of ore through mining is an integrated process in manufacturing zinc/lead concentrates; therefore, explosives used in mining operations qualify as inputs used "in the manufacture" of these concentrates under the exemption notification. This case analysis is maintained by casestatus.in based on publicly available court records.

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