https://www.taxtmi.com/caselaws?id=89396 Use of a power-operated testing machine in an essential stage of manufacture meant the Baroda unit's goods were made with the aid of power, so exemption under Notification No. 179/77-C.E. was denied. Because the manufacturing activity was carried on with the aid of power, the unit satisfied the statutory description of a factory, and exemption under Notification No. 46/81-C.E. was unavailable. By contrast, separate partnership firms do not lose their distinct identity merely because they share the same partners, so the Baroda and Bombay units could not be clubbed as one manufacturer for Notification No. 77/83-C.E.; the Baroda unit was entitled to that benefit. en-us Tue, 13 Oct 1998 00:00:00 +0530 Thu, 19 May 2022 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89396 Use of a power-operated testing machine in an essential stage of manufacture meant the Baroda unit's goods were made with the aid of power, so exemption under Notification No. 179/77-C.E. was denied. Because the manufacturing activity was carried on with the aid of power, the unit satisfied the statutory description of a factory, and exemption under Notification No. 46/81-C.E. was unavailable. By contrast, separate partnership firms do not lose their distinct identity merely because they share the same partners, so the Baroda and Bombay units could not be clubbed as one manufacturer for Notification No. 77/83-C.E.; the Baroda unit was entitled to that benefit. Case-Laws Central Excise Tue, 13 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89396