Exemption for power used in pre-moulding heating elements affirmed; power used after moulding may affect exemption eligibility. Power used to heat moulding powder before moulding does not affect exemption under Notification No. 144/89-C.E., provided other conditions of the Notification are met; proviso (ii) applies only to use of power for operations after moulding. Pending cases should be finalised accordingly and field formations and trade interests informed.
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.
Exemption for power used in pre-moulding heating elements affirmed; power used after moulding may affect exemption eligibility.
Power used to heat moulding powder before moulding does not affect exemption under Notification No. 144/89-C.E., provided other conditions of the Notification are met; proviso (ii) applies only to use of power for operations after moulding. Pending cases should be finalised accordingly and field formations and trade interests informed.
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