https://www.taxtmi.com/caselaws?id=435441 An exemption notification was construed strictly to require that the specified manufacturing processes for matches not be ordinarily carried on with the aid of power. The decisive question was not whether the assessee itself used power, but whether power was used in any listed process in relation to the goods. Because the match splints had been procured from another manufacturer who used power in an earlier process, the condition for exemption was not satisfied. The benefit of Notification No. 4/2006-CE was therefore denied, and the demand, interest and penalty were sustained. en-us Wed, 15 Mar 2023 00:00:00 +0530 Mon, 20 Mar 2023 21:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435441 An exemption notification was construed strictly to require that the specified manufacturing processes for matches not be ordinarily carried on with the aid of power. The decisive question was not whether the assessee itself used power, but whether power was used in any listed process in relation to the goods. Because the match splints had been procured from another manufacturer who used power in an earlier process, the condition for exemption was not satisfied. The benefit of Notification No. 4/2006-CE was therefore denied, and the demand, interest and penalty were sustained. Case-Laws Central Excise Wed, 15 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435441