https://www.taxtmi.com/caselaws?id=94600 Manual assembly of generating sets without power did not defeat exemption under Notification No. 179/77-C.E. merely because the alternators used in the sets were manufactured with power, and captively consumed alternators remained eligible for exemption under Notification No. 118/75-C.E. Allegations of clandestine manufacture were sustained where alternators bore missing serial numbers and the assessee produced no records explaining the omissions. In job work cases, Notification No. 119/75-C.E. did not alter the position that the assessee remained the manufacturer of the finished generating sets, so the full value of the final product was relevant for clearance computation. By contrast, the department failed to prove that buyers were related persons for valuation purposes, so that enhancement was not justified. en-us Thu, 17 Jul 1997 00:00:00 +0530 Fri, 02 Dec 2011 13:21:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94600 Manual assembly of generating sets without power did not defeat exemption under Notification No. 179/77-C.E. merely because the alternators used in the sets were manufactured with power, and captively consumed alternators remained eligible for exemption under Notification No. 118/75-C.E. Allegations of clandestine manufacture were sustained where alternators bore missing serial numbers and the assessee produced no records explaining the omissions. In job work cases, Notification No. 119/75-C.E. did not alter the position that the assessee remained the manufacturer of the finished generating sets, so the full value of the final product was relevant for clearance computation. By contrast, the department failed to prove that buyers were related persons for valuation purposes, so that enhancement was not justified. Case-Laws Central Excise Thu, 17 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94600