https://www.taxtmi.com/caselaws?id=328445 Electricity consumption figures alone were treated as insufficient to prove use of power in manufacturing tin containers when there was no reliable evidence of actual operation of electric motors or monthly motor-wise consumption data. Documentary invoices showing sale of the motors in May 2001 and repurchase in December 2002 were not controverted by examining the relevant parties, so the allegation of manufacture with the aid of power was not established and the exemption benefit was maintained; the demand, interest and penalties were stated not to survive. en-us Thu, 05 May 2016 00:00:00 +0530 Mon, 14 Nov 2016 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328445 Electricity consumption figures alone were treated as insufficient to prove use of power in manufacturing tin containers when there was no reliable evidence of actual operation of electric motors or monthly motor-wise consumption data. Documentary invoices showing sale of the motors in May 2001 and repurchase in December 2002 were not controverted by examining the relevant parties, so the allegation of manufacture with the aid of power was not established and the exemption benefit was maintained; the demand, interest and penalties were stated not to survive. Case-Laws Central Excise Thu, 05 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328445