https://www.taxtmi.com/caselaws?id=96179 Assembly of diesel generating sets without the aid of power remained eligible for exemption, even though some component parts such as the base frame, control panel and fuel tank had earlier been manufactured with power. The decisive principle was that power used at an earlier stage in making independent, excisable component parts does not amount to use of power in the manufacture of the finished product when the final goods are assembled without power. On that basis, the exemption under Notification No. 179/77-C.E. was available, and the duty demand and penalty could not survive. en-us Thu, 10 May 2001 00:00:00 +0530 Sat, 17 Dec 2011 17:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96179 Assembly of diesel generating sets without the aid of power remained eligible for exemption, even though some component parts such as the base frame, control panel and fuel tank had earlier been manufactured with power. The decisive principle was that power used at an earlier stage in making independent, excisable component parts does not amount to use of power in the manufacture of the finished product when the final goods are assembled without power. On that basis, the exemption under Notification No. 179/77-C.E. was available, and the duty demand and penalty could not survive. Case-Laws Central Excise Thu, 10 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96179