Power - Use of power in manufacture of components - Effect - Footwear manufactured without the use of power but out of parts manufactured with the aid of power eligible to exemption under Notification No. 49/86-C.E.

Power - Use of power in manufacture of components - Effect - Footwear manufactured without the use of power but out of parts manufactured with the aid of power eligible to exemption under Notification No. 49/86-C.E. https://www.taxtmi.com/circulars?id=6314 If a manufacturer assembles or manufactures footwear without using power, prior use of power in producing the purchased parts does not constitute use of power in the manufacture of the footwear; footwear made from such parts remains eligible for exemption under the notification provided no power is used by the final manufacturer or his job workers. en-us Thu, 02 Dec 1993 00:00:00 +0530 Wed, 01 Jul 2009 11:30:00 +0530 TaxTMI RSS Generator Power - Use of power in manufacture of components - Effect - Footwear manufactured without the use of power but out of parts manufactured with the aid of power eligible to exemption under Notification No. 49/86-C.E. https://www.taxtmi.com/circulars?id=6314 If a manufacturer assembles or manufactures footwear without using power, prior use of power in producing the purchased parts does not constitute use of power in the manufacture of the footwear; footwear made from such parts remains eligible for exemption under the notification provided no power is used by the final manufacturer or his job workers. Circulars Central Excise Thu, 02 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6314