https://www.taxtmi.com/caselaws?id=92995 Exemption under Notification No. 179/77 was available where duty-paid goods received from an independent job worker were further processed at the assessee's premises without the aid of power. The relevant manufacture was the creation of a new product, Precision Bonding Machine, and the decisive factor was the absence of power in the assessee's own manufacturing process. The fact that the job worker had earlier used electricity was not material because that activity had already ended, the goods had left the job worker's premises on payment of duty, and the job worker was treated as an independent manufacturer. The assessee was therefore held entitled to the exemption, and the Revenue's appeal failed. en-us Wed, 28 Jul 1999 00:00:00 +0530 Mon, 07 Nov 2011 15:57:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92995 Exemption under Notification No. 179/77 was available where duty-paid goods received from an independent job worker were further processed at the assessee's premises without the aid of power. The relevant manufacture was the creation of a new product, Precision Bonding Machine, and the decisive factor was the absence of power in the assessee's own manufacturing process. The fact that the job worker had earlier used electricity was not material because that activity had already ended, the goods had left the job worker's premises on payment of duty, and the job worker was treated as an independent manufacturer. The assessee was therefore held entitled to the exemption, and the Revenue's appeal failed. Case-Laws Central Excise Wed, 28 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92995