https://www.taxtmi.com/caselaws?id=81787 Acid slurry was held ineligible for exemption under Notification No. 101/66 because power was used in preliminary and incidental operations integrally connected with manufacture. The record showed power-assisted transfer of acid, pumping, raw material handling, and temperature control within the sulphonator. Applying the principle that such connected operations form part of the manufacturing process and cannot be separated from it, the use of power attracted the notification's exclusion. The exemption was therefore denied and the Collector's order granting it was set aside on merits. en-us Mon, 09 Mar 1992 00:00:00 +0530 Tue, 28 Jun 2011 18:11:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81787 Acid slurry was held ineligible for exemption under Notification No. 101/66 because power was used in preliminary and incidental operations integrally connected with manufacture. The record showed power-assisted transfer of acid, pumping, raw material handling, and temperature control within the sulphonator. Applying the principle that such connected operations form part of the manufacturing process and cannot be separated from it, the use of power attracted the notification's exclusion. The exemption was therefore denied and the Collector's order granting it was set aside on merits. Case-Laws Central Excise Mon, 09 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81787