https://www.taxtmi.com/caselaws?id=43092 Tin containers made from printed and lacquered sheets were treated as manufactured with the aid of power because the sheets underwent an intermediate processing stage involving power before conversion into the final containers. The Court applied the settled test that processing must bring about a physical or visible change in the commodity, and found that the powered printing and lacquering stage formed part of manufacture in relation to the containers. As the exemption under Notification No. 94/70 was unavailable where no process in or in relation to manufacture was ordinarily carried on with the aid of power, the assessee could not claim the benefit and the demand and penalty were sustained. en-us Tue, 19 Feb 1991 00:00:00 +0530 Wed, 16 Jun 2010 10:48:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43092 Tin containers made from printed and lacquered sheets were treated as manufactured with the aid of power because the sheets underwent an intermediate processing stage involving power before conversion into the final containers. The Court applied the settled test that processing must bring about a physical or visible change in the commodity, and found that the powered printing and lacquering stage formed part of manufacture in relation to the containers. As the exemption under Notification No. 94/70 was unavailable where no process in or in relation to manufacture was ordinarily carried on with the aid of power, the assessee could not claim the benefit and the demand and penalty were sustained. Case-Laws Central Excise Tue, 19 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43092