https://www.taxtmi.com/caselaws?id=73228 Sorting and grading fabricated mica on a lighted table did not amount to manufacture with the aid of power, because the goods were already fully manufactured before that post-manufacture activity. Electric lighting used only to check, sort and grade export-quality mica did not convert the process into manufacture under excise law, and the reference to the Factories Act definition of power was not decisive. The exemption under Notification No. 179/77-C.E. therefore remained available, and the duty demand for the disputed period could not be sustained. en-us Wed, 02 Sep 1987 00:00:00 +0530 Mon, 30 May 2011 14:08:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73228 Sorting and grading fabricated mica on a lighted table did not amount to manufacture with the aid of power, because the goods were already fully manufactured before that post-manufacture activity. Electric lighting used only to check, sort and grade export-quality mica did not convert the process into manufacture under excise law, and the reference to the Factories Act definition of power was not decisive. The exemption under Notification No. 179/77-C.E. therefore remained available, and the duty demand for the disputed period could not be sustained. Case-Laws Central Excise Wed, 02 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73228