https://www.taxtmi.com/caselaws?id=201888 Power-assisted preparatory and supportive operations, including lifting water, feeding the boiler and maintaining boiler pressure during steam generation, were treated as processes in relation to manufacture, so the exemption under Notification No. 167/86-C.E. was unavailable; the Commissioner (Appeals) was therefore reversed on the exemption issue. Penalty was not justified because the dispute turned on interpretation of the exemption condition and the scope of processes carried on with the aid of power, so the penalty was set aside. The result was restoration of the duty adjudication and deletion of the penalty. en-us Thu, 10 Jun 2010 00:00:00 +0530 Tue, 07 Jun 2016 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201888 Power-assisted preparatory and supportive operations, including lifting water, feeding the boiler and maintaining boiler pressure during steam generation, were treated as processes in relation to manufacture, so the exemption under Notification No. 167/86-C.E. was unavailable; the Commissioner (Appeals) was therefore reversed on the exemption issue. Penalty was not justified because the dispute turned on interpretation of the exemption condition and the scope of processes carried on with the aid of power, so the penalty was set aside. The result was restoration of the duty adjudication and deletion of the penalty. Case-Laws Central Excise Thu, 10 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201888