https://www.taxtmi.com/caselaws?id=435562 Exemption under Notification No. 4/2006-CE applies only where the specified manufacturing processes are not ordinarily carried on with the aid of power. The controlling test is not confined to whether power was used in the assessee's own unit in a particular case; the assessee must prove that the relevant processes generally fall outside power-assisted manufacture. On that basis, merely procuring machine-dipped match splints from another manufacturer and completing later stages without power does not satisfy the notification conditions, so the exemption was denied. en-us Fri, 17 Mar 2023 00:00:00 +0530 Wed, 22 Mar 2023 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435562 Exemption under Notification No. 4/2006-CE applies only where the specified manufacturing processes are not ordinarily carried on with the aid of power. The controlling test is not confined to whether power was used in the assessee's own unit in a particular case; the assessee must prove that the relevant processes generally fall outside power-assisted manufacture. On that basis, merely procuring machine-dipped match splints from another manufacturer and completing later stages without power does not satisfy the notification conditions, so the exemption was denied. Case-Laws Central Excise Fri, 17 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435562