https://www.taxtmi.com/caselaws?id=82825 The exemption under Notification No. 179/77-Central Excise continued to apply to LPG stoves assembled without the aid of power, even though some components were manufactured with power by a sister unit. The reference to power in the notification was held to concern the manufacture of the final goods under assessment, not the source of raw materials or components. The attempted distinction between raw materials and components was rejected, and prior Tribunal and Government of India views supported the same approach. The departmental challenge therefore failed and the exemption was upheld. en-us Tue, 26 Oct 1993 00:00:00 +0530 Thu, 07 Jul 2011 15:49:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82825 The exemption under Notification No. 179/77-Central Excise continued to apply to LPG stoves assembled without the aid of power, even though some components were manufactured with power by a sister unit. The reference to power in the notification was held to concern the manufacture of the final goods under assessment, not the source of raw materials or components. The attempted distinction between raw materials and components was rejected, and prior Tribunal and Government of India views supported the same approach. The departmental challenge therefore failed and the exemption was upheld. Case-Laws Central Excise Tue, 26 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82825