https://www.taxtmi.com/caselaws?id=121392 An exemption notification for soap manufactured without the aid of power or steam was interpreted in relation to CNG used only for heating. The appellant argued that heating use did not amount to manufacture with the aid of power, and a prior Board circular supported that position. A cited High Court distinction under the Employees' State Insurance Act and the Factories Act was treated as inapplicable because the notification did not incorporate those statutory definitions. On that basis, the appellant was found to have a strong prima facie case, and waiver of pre-deposit of duty and penalty was granted. en-us Mon, 02 Apr 2007 00:00:00 +0530 Mon, 30 Jul 2012 13:28:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121392 An exemption notification for soap manufactured without the aid of power or steam was interpreted in relation to CNG used only for heating. The appellant argued that heating use did not amount to manufacture with the aid of power, and a prior Board circular supported that position. A cited High Court distinction under the Employees' State Insurance Act and the Factories Act was treated as inapplicable because the notification did not incorporate those statutory definitions. On that basis, the appellant was found to have a strong prima facie case, and waiver of pre-deposit of duty and penalty was granted. Case-Laws Central Excise Mon, 02 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121392