https://www.taxtmi.com/caselaws?id=74685 Exemption under Notification No. 179/77 was held to depend on whether the assessee itself carried on manufacturing processes with the aid of power in producing the assessed goods. Power used by independent third-party suppliers in making purchased components did not defeat the exemption where the assessee bought those components on a principal-to-principal basis and there was no proof that the assessee used power in its own factory or that the suppliers were dummy concerns. The operative test is confined to the assessee's own manufacturing process, not the internal processes of separate component manufacturers. On that basis, the goods remained eligible for the exemption, and the related duty demand and penalty could not be sustained. en-us Tue, 24 Feb 1987 00:00:00 +0530 Fri, 10 Jun 2011 13:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74685 Exemption under Notification No. 179/77 was held to depend on whether the assessee itself carried on manufacturing processes with the aid of power in producing the assessed goods. Power used by independent third-party suppliers in making purchased components did not defeat the exemption where the assessee bought those components on a principal-to-principal basis and there was no proof that the assessee used power in its own factory or that the suppliers were dummy concerns. The operative test is confined to the assessee's own manufacturing process, not the internal processes of separate component manufacturers. On that basis, the goods remained eligible for the exemption, and the related duty demand and penalty could not be sustained. Case-Laws Central Excise Tue, 24 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74685