https://www.taxtmi.com/caselaws?id=72836 Use of power only for pumping raw materials or water from the motor tank to the storage tank does not amount to use of power in the manufacture of goods or in a process integral to manufacture for exemption under Notification No. 179/77-CE, as amended. The tribunal treated such transfer as a non-manufacturing activity and held that mere power-assisted movement of materials, without use in the manufacturing process itself, does not disqualify the assessee from the exemption. On that basis, the assessee remained eligible for the notification benefit and the revenue's appeal failed. en-us Mon, 23 Feb 1987 00:00:00 +0530 Wed, 25 May 2011 14:08:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72836 Use of power only for pumping raw materials or water from the motor tank to the storage tank does not amount to use of power in the manufacture of goods or in a process integral to manufacture for exemption under Notification No. 179/77-CE, as amended. The tribunal treated such transfer as a non-manufacturing activity and held that mere power-assisted movement of materials, without use in the manufacturing process itself, does not disqualify the assessee from the exemption. On that basis, the assessee remained eligible for the notification benefit and the revenue's appeal failed. Case-Laws Central Excise Mon, 23 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72836