https://www.taxtmi.com/caselaws?id=88334 The Tribunal interpreted the term "made" in Notification No. 230/86 in line with the broader definition of "manufacture," determining that power usage for handling raw materials was integral to the manufacturing process. Consequently, the exemption under the notification was deemed inapplicable to the appellants. The Tribunal also found the extended period under Section 11A proviso not applicable, as previous orders indicated the department's awareness of the issue, leading to the appeal's success on the time bar issue. As a result, the impugned order was set aside, and the appeal was allowed, providing relief to the appellants. en-us Fri, 20 Feb 1998 00:00:00 +0530 Sat, 17 Sep 2011 10:58:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88334 The Tribunal interpreted the term "made" in Notification No. 230/86 in line with the broader definition of "manufacture," determining that power usage for handling raw materials was integral to the manufacturing process. Consequently, the exemption under the notification was deemed inapplicable to the appellants. The Tribunal also found the extended period under Section 11A proviso not applicable, as previous orders indicated the department's awareness of the issue, leading to the appeal's success on the time bar issue. As a result, the impugned order was set aside, and the appeal was allowed, providing relief to the appellants. Case-Laws Central Excise Fri, 20 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88334