https://www.taxtmi.com/caselaws?id=50021 Use of power in manufacturing separate packing materials did not defeat an exemption for the final products where the exempt goods themselves were produced without power; purchased poly-bottles were not attributable to the manufacturer, and power used for tin containers was treated as an independent activity. By contrast, exemption for thinners failed because a power-driven pump was used in transferring alcohol in relation to manufacture. Samples drawn and tested within the factory for quality control did not attract duty. Interest under Section 11AB could not apply for a period before it came into force, and the personal penalty was not sustainable once the main duty issues were substantially displaced and the thinners limitation question required reconsideration. en-us Thu, 13 Apr 2000 00:00:00 +0530 Thu, 19 Aug 2010 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50021 Use of power in manufacturing separate packing materials did not defeat an exemption for the final products where the exempt goods themselves were produced without power; purchased poly-bottles were not attributable to the manufacturer, and power used for tin containers was treated as an independent activity. By contrast, exemption for thinners failed because a power-driven pump was used in transferring alcohol in relation to manufacture. Samples drawn and tested within the factory for quality control did not attract duty. Interest under Section 11AB could not apply for a period before it came into force, and the personal penalty was not sustainable once the main duty issues were substantially displaced and the thinners limitation question required reconsideration. Case-Laws Central Excise Thu, 13 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50021