https://www.taxtmi.com/caselaws?id=48916 Use of power in a preliminary or ancillary step can amount to use of power in the manufacturing process where that step is integral to the continuous operation. On that reasoning, lifting and transferring water for kiering and bleaching with power was treated as part of the integrated process, so the exemption was denied. Separate records also indicated suppression of material facts, including non-disclosure of power use and failure to maintain and produce relevant documents, which justified invocation of the extended limitation period. The demand therefore survived the time-bar challenge. en-us Thu, 04 Apr 2002 00:00:00 +0530 Sat, 07 Aug 2010 12:11:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48916 Use of power in a preliminary or ancillary step can amount to use of power in the manufacturing process where that step is integral to the continuous operation. On that reasoning, lifting and transferring water for kiering and bleaching with power was treated as part of the integrated process, so the exemption was denied. Separate records also indicated suppression of material facts, including non-disclosure of power use and failure to maintain and produce relevant documents, which justified invocation of the extended limitation period. The demand therefore survived the time-bar challenge. Case-Laws Central Excise Thu, 04 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48916