https://www.taxtmi.com/caselaws?id=84159 Footwear manufacturing could qualify for exemption under Notification No. 88/77-Central Excises where either the worker-based condition or the power-based condition was satisfied. The unit produced evidence, including a State Electricity Board certificate, showing that the power installed and used did not exceed the prescribed limit. A 1/2 H.P. pasting machine located in the factory belonged to an independent contractor and was not shown to be exclusively used by the unit for its own manufacture, so it could not be treated as the assessee's power use for denying relief. On those facts, the statutory conditions for exemption were met. en-us Fri, 07 Apr 1995 00:00:00 +0530 Wed, 20 Jul 2011 10:58:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84159 Footwear manufacturing could qualify for exemption under Notification No. 88/77-Central Excises where either the worker-based condition or the power-based condition was satisfied. The unit produced evidence, including a State Electricity Board certificate, showing that the power installed and used did not exceed the prescribed limit. A 1/2 H.P. pasting machine located in the factory belonged to an independent contractor and was not shown to be exclusively used by the unit for its own manufacture, so it could not be treated as the assessee's power use for denying relief. On those facts, the statutory conditions for exemption were met. Case-Laws Central Excise Fri, 07 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84159