https://www.taxtmi.com/caselaws?id=92063 Use of electric pumps to lift and transfer raw materials into the processing vessels was treated as part of the continuous manufacturing process, so the goods were regarded as manufactured with the aid of power and did not qualify for exemption under Notification No. 230/86. Confiscation of the plant and machinery used in that power-assisted manufacture was sustained, although the redemption fine and penalty were reduced on the facts. The Modvat credit claim depended on verification of factual details and was therefore remanded for examination by the Commissioner. The duty demand and confiscation were substantially maintained, with relief confined to reduction in fine and penalty and remand of the credit issue. en-us Fri, 20 Nov 1998 00:00:00 +0530 Mon, 24 Oct 2011 13:33:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92063 Use of electric pumps to lift and transfer raw materials into the processing vessels was treated as part of the continuous manufacturing process, so the goods were regarded as manufactured with the aid of power and did not qualify for exemption under Notification No. 230/86. Confiscation of the plant and machinery used in that power-assisted manufacture was sustained, although the redemption fine and penalty were reduced on the facts. The Modvat credit claim depended on verification of factual details and was therefore remanded for examination by the Commissioner. The duty demand and confiscation were substantially maintained, with relief confined to reduction in fine and penalty and remand of the credit issue. Case-Laws Central Excise Fri, 20 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92063