https://www.taxtmi.com/caselaws?id=102904 Ferro alloys produced by the alumino-thermic or thermit process qualify for exemption where the goods themselves are manufactured without the aid of power. Power used only in preparatory or ancillary operations, including mixing or handling, does not disqualify the goods if the actual manufacturing process remains non-power driven. The exemption therefore remains available despite incidental power use outside the core production process, and denial of the benefit is unsustainable. en-us Thu, 30 Jan 1997 00:00:00 +0530 Thu, 16 Feb 2012 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102904 Ferro alloys produced by the alumino-thermic or thermit process qualify for exemption where the goods themselves are manufactured without the aid of power. Power used only in preparatory or ancillary operations, including mixing or handling, does not disqualify the goods if the actual manufacturing process remains non-power driven. The exemption therefore remains available despite incidental power use outside the core production process, and denial of the benefit is unsustainable. Case-Laws Central Excise Thu, 30 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102904