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of <h1>Supreme Court Rules Against Excise Duty Exemption for Fireworks Manufacturer Using Power in Raw Material Prep Outside Factory.</h1> The circular addresses the Supreme Court's judgment in favor of the Department regarding the interpretation of Notification No. 179/77-C.E., which exempted certain goods from excise duty if no power was used in their manufacture. The case involved a fireworks manufacturer using power in the preparation of raw materials outside their factory. The Supreme Court ruled against the exemption because power was used in these processes. The Board examined whether this judgment required changes to its previous instructions but concluded that no modifications were necessary, as the exemption applied only when power was used in earlier stages of raw material production, not during final manufacturing processes.
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