https://www.taxtmi.com/caselaws?id=42997 SC held that preliminary operations like pumping brine into pans or lifting and mixing coke and limestone are integrally part of the continuous manufacturing process; when carried out with the aid of power they constitute a "process in or in relation to manufacture" under Section 2(f). Consequently such activities are not excluded by Notification No. 179/77-C.E., and the exemption under the Notification does not apply. The appeals were allowed. en-us Tue, 17 Sep 1991 00:00:00 +0530 Sat, 25 Oct 2025 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42997 SC held that preliminary operations like pumping brine into pans or lifting and mixing coke and limestone are integrally part of the continuous manufacturing process; when carried out with the aid of power they constitute a "process in or in relation to manufacture" under Section 2(f). Consequently such activities are not excluded by Notification No. 179/77-C.E., and the exemption under the Notification does not apply. The appeals were allowed. Case-Laws Central Excise Tue, 17 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42997