Power - Use of power in manufacture of components - Effect - Footwear manufactured without the use of power but out of parts manufactured with the aid of power eligible to exemption under Notification No. 49/86-C.E.
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Use of power in manufacture: footwear made without power from parts made with power remains eligible for exemption. If a manufacturer assembles or manufactures footwear without using power, prior use of power in producing the purchased parts does not constitute use of power in the manufacture of the footwear; footwear made from such parts remains eligible for exemption under the notification provided no power is used by the final manufacturer or his job workers.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Use of power in manufacture: footwear made without power from parts made with power remains eligible for exemption.
If a manufacturer assembles or manufactures footwear without using power, prior use of power in producing the purchased parts does not constitute use of power in the manufacture of the footwear; footwear made from such parts remains eligible for exemption under the notification provided no power is used by the final manufacturer or his job workers.
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