https://www.taxtmi.com/caselaws?id=165783 The Government found that the components were not proven to be manufactured on behalf of the assessee. As no power was used in manufacturing the finished goods, the assessee qualified for the exemption under Notification No. 179/77. The decision in favor of the assessee by the Appellate Collector was upheld, and the review proceedings were dropped. en-us Sat, 31 Jan 1981 00:00:00 +0530 Tue, 12 Aug 2014 10:58:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165783 The Government found that the components were not proven to be manufactured on behalf of the assessee. As no power was used in manufacturing the finished goods, the assessee qualified for the exemption under Notification No. 179/77. The decision in favor of the assessee by the Appellate Collector was upheld, and the review proceedings were dropped. Case-Laws Central Excise Sat, 31 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165783