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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