https://www.taxtmi.com/caselaws?id=72403 Use of power in drying disqualified the assessee from the conditional exemption under Notification No. 179/77-CE for the period when that powered process continued, because the exemption was available only where no process was ordinarily carried on with the aid of power in or in relation to manufacture. By contrast, powered ironing of gas mantles before packing did not amount to a process in or in relation to manufacture, or incidental or ancillary to completion of manufacture, because the goods were already complete and the ironing merely facilitated packing and dispatch. The exemption was therefore denied for the drying period but remained available on the ironing issue. en-us Wed, 06 Aug 1986 00:00:00 +0530 Thu, 19 May 2011 12:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72403 Use of power in drying disqualified the assessee from the conditional exemption under Notification No. 179/77-CE for the period when that powered process continued, because the exemption was available only where no process was ordinarily carried on with the aid of power in or in relation to manufacture. By contrast, powered ironing of gas mantles before packing did not amount to a process in or in relation to manufacture, or incidental or ancillary to completion of manufacture, because the goods were already complete and the ironing merely facilitated packing and dispatch. The exemption was therefore denied for the drying period but remained available on the ironing issue. Case-Laws Central Excise Wed, 06 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72403