https://www.taxtmi.com/caselaws?id=41851 The exemption under Notification No. 179/77 applied only where, in relation to manufacture of the goods, no process was ordinarily carried on with the aid of power. Cutting steel wires and shredding or conditioning paper were part of the manufacture of the fireworks, and those processes were carried on with the aid of power, even though outside the factory. The reference to "manufactured in a factory" in Tariff Item 68 did not control the exemption claim, because the notification's own condition was determinative. The appellants therefore fell outside the notification and could not claim refund of excise duty. en-us Tue, 17 Feb 1987 00:00:00 +0530 Thu, 01 May 2014 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41851 The exemption under Notification No. 179/77 applied only where, in relation to manufacture of the goods, no process was ordinarily carried on with the aid of power. Cutting steel wires and shredding or conditioning paper were part of the manufacture of the fireworks, and those processes were carried on with the aid of power, even though outside the factory. The reference to "manufactured in a factory" in Tariff Item 68 did not control the exemption claim, because the notification's own condition was determinative. The appellants therefore fell outside the notification and could not claim refund of excise duty. Case-Laws Central Excise Tue, 17 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41851