https://www.taxtmi.com/caselaws?id=107478 Exemption under Notification No. 227/77-C.E. was available where the final product was manufactured without the aid of power, even though power was used to make an excisable intermediate raw material in a separate factory. Acid slurry was cleared on payment of duty from the intermediate unit to the scouring powder unit, and the use of power at the raw-material stage was not treated as use of power in the manufacture of the final product. On the facts recorded, the Revenue did not displace the finding that scouring powder itself was manufactured without power, so denial of the exemption was unsustainable. en-us Wed, 05 Mar 2003 00:00:00 +0530 Thu, 22 Mar 2012 17:39:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107478 Exemption under Notification No. 227/77-C.E. was available where the final product was manufactured without the aid of power, even though power was used to make an excisable intermediate raw material in a separate factory. Acid slurry was cleared on payment of duty from the intermediate unit to the scouring powder unit, and the use of power at the raw-material stage was not treated as use of power in the manufacture of the final product. On the facts recorded, the Revenue did not displace the finding that scouring powder itself was manufactured without power, so denial of the exemption was unsustainable. Case-Laws Central Excise Wed, 05 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107478