https://www.taxtmi.com/caselaws?id=93715 Exemption for metal containers manufactured without the aid of power was not lost merely because tops and bottoms were made by independent outside suppliers using power. The assessee used no power in its own factory, and the components were purchased on a principal-to-principal basis. In the absence of proof that the outside units were dummy concerns or that the work was done on a job-work basis, power used by those independent manufacturers could not be attributed to the assessee. Mere supply of sheets, dies, or other commercial dealings did not alter that position. The exemption was upheld, and the demand and penalty were found unsustainable. en-us Fri, 09 Jun 2000 00:00:00 +0530 Wed, 16 Nov 2011 14:05:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93715 Exemption for metal containers manufactured without the aid of power was not lost merely because tops and bottoms were made by independent outside suppliers using power. The assessee used no power in its own factory, and the components were purchased on a principal-to-principal basis. In the absence of proof that the outside units were dummy concerns or that the work was done on a job-work basis, power used by those independent manufacturers could not be attributed to the assessee. Mere supply of sheets, dies, or other commercial dealings did not alter that position. The exemption was upheld, and the demand and penalty were found unsustainable. Case-Laws Central Excise Fri, 09 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93715