https://www.taxtmi.com/caselaws?id=82354 Use of power in drilling holes, where that step was integral to manufacture of air-guides, was sufficient to deny the exemption and sustain the duty demand. The fact that the powered operation was minor did not matter once power was used in a process forming part of production, and the assessee's own statement supported that finding. The personal penalty was, however, reduced in light of the duty involved. The duty demand and liability were sustained, while the penalty was scaled down to Rs. 1,000 in favour of the assessee. en-us Fri, 17 Jan 1992 00:00:00 +0530 Mon, 04 Jul 2011 15:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82354 Use of power in drilling holes, where that step was integral to manufacture of air-guides, was sufficient to deny the exemption and sustain the duty demand. The fact that the powered operation was minor did not matter once power was used in a process forming part of production, and the assessee's own statement supported that finding. The personal penalty was, however, reduced in light of the duty involved. The duty demand and liability were sustained, while the penalty was scaled down to Rs. 1,000 in favour of the assessee. Case-Laws Central Excise Fri, 17 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82354