https://www.taxtmi.com/caselaws?id=204457 The Supreme Court held that the use of power to lift water for condensation in the manufacturing process of "Rosin" and "Turpentine Oil" disqualified the goods from exemption. Relying on the Rajasthan State Chemical Works case, the Court emphasized that any process integral to manufacturing, even if involving power, excludes the product from exemption. The Court rejected the reliance on the rescinded 1978 Circular, stating that judicial decisions take precedence over administrative Circulars. As a result, the Commissioner's appeals were allowed, and the Tribunal's orders were overturned. en-us Mon, 11 Jul 2011 00:00:00 +0530 Fri, 30 Dec 2011 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204457 The Supreme Court held that the use of power to lift water for condensation in the manufacturing process of "Rosin" and "Turpentine Oil" disqualified the goods from exemption. Relying on the Rajasthan State Chemical Works case, the Court emphasized that any process integral to manufacturing, even if involving power, excludes the product from exemption. The Court rejected the reliance on the rescinded 1978 Circular, stating that judicial decisions take precedence over administrative Circulars. As a result, the Commissioner's appeals were allowed, and the Tribunal's orders were overturned. Case-Laws Central Excise Mon, 11 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204457