https://www.taxtmi.com/caselaws?id=98096 Footwear claimed as hand-made remained eligible for exemption where the assessee produced supporting certificates showing manual manufacture and the Department failed to rebut them with positive evidence that power was used in production. The mere presence of power-operated machinery in the premises was insufficient, without proof that it was actually employed in making the footwear. On the evidence, the goods were accepted as manufactured without the aid of power, so the duty demand was not sustained. en-us Mon, 18 Oct 1999 00:00:00 +0530 Thu, 19 Jan 2012 11:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98096 Footwear claimed as hand-made remained eligible for exemption where the assessee produced supporting certificates showing manual manufacture and the Department failed to rebut them with positive evidence that power was used in production. The mere presence of power-operated machinery in the premises was insufficient, without proof that it was actually employed in making the footwear. On the evidence, the goods were accepted as manufactured without the aid of power, so the duty demand was not sustained. Case-Laws Central Excise Mon, 18 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98096