HINDUSTAN STEELWORKS CONSTRUCTION LTD. vs LIMESTONE AND DOLOMITE MINESWELFARE AND CESS COMMISSIONER &

The Supreme Court addressed the interpretation of Section 3 of the Limestone and Dolomite Mines Labour Welfare Fund Act, 1972, concerning the levy of excise duty on limestone extracted for use in manufacturing iron and steel. The Court upheld the High Court's view that the phrase 'for any purpose in connection with the manufacture of iron and steel' should be construed broadly, allowing for a wide range of activities related to the manufacturing process. Consequently, the Court affirmed the duty of excise imposed on the appellant, Hindustan Steelworks Construction Ltd., for limestone used in its operations.