https://www.taxtmi.com/caselaws?id=167314 Notification No. 179/77-C.E. was available only where, in or in relation to manufacture, no process was ordinarily carried on with the aid of power. Raw materials purchased by the assessee were sent out for slitting, cutting and similar treatment to make them fit for use in fireworks, and that conversion was admittedly done with power. The fact that the powered process was carried out by third parties outside the assessee's factory did not alter the position, because it was done at the assessee's instance, to its specifications, and as part of the manufacturing chain. Earlier decisions on finished inputs or cases involving no change in the raw material were treated as inapplicable, and the exemption and refund claim failed. en-us Tue, 19 Feb 1985 00:00:00 +0530 Tue, 16 Dec 2014 10:55:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167314 Notification No. 179/77-C.E. was available only where, in or in relation to manufacture, no process was ordinarily carried on with the aid of power. Raw materials purchased by the assessee were sent out for slitting, cutting and similar treatment to make them fit for use in fireworks, and that conversion was admittedly done with power. The fact that the powered process was carried out by third parties outside the assessee's factory did not alter the position, because it was done at the assessee's instance, to its specifications, and as part of the manufacturing chain. Earlier decisions on finished inputs or cases involving no change in the raw material were treated as inapplicable, and the exemption and refund claim failed. Case-Laws Central Excise Tue, 19 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167314