https://www.taxtmi.com/caselaws?id=293570 Printing and stentering activity was held not to be carried on with aid of power for excise purposes where the only established use of electricity was light for inspection of printed fabric. The statutory note in Chapter 58 applies only when power is used in the manufacturing operation itself or in an integral process connected with manufacture, and mere inspection lighting does not satisfy that test. The record also failed to show that power was used in stentering, which was treated in this textile context as a drying process. The demand and penalty were therefore unsustainable and were set aside. en-us Thu, 10 Jan 2019 00:00:00 +0530 Wed, 13 Nov 2024 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293570 Printing and stentering activity was held not to be carried on with aid of power for excise purposes where the only established use of electricity was light for inspection of printed fabric. The statutory note in Chapter 58 applies only when power is used in the manufacturing operation itself or in an integral process connected with manufacture, and mere inspection lighting does not satisfy that test. The record also failed to show that power was used in stentering, which was treated in this textile context as a drying process. The demand and penalty were therefore unsustainable and were set aside. Case-Laws Service Tax Thu, 10 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293570