https://www.taxtmi.com/caselaws?id=52757 Limited use of power for pumping water to an overhead tank in an ancillary cooling arrangement did not make the manufacture of rosin and turpentine oil one carried on with the aid of power, because the manufacturing process itself used no direct power. A departmental clarification on the same product treated such water pumping as insufficient to attract the power-based restriction, and that beneficial circular bound the Revenue. The assessee was therefore entitled to the exemption, and the contrary classification and denial of nil rate of duty were set aside. en-us Wed, 14 Jan 2004 00:00:00 +0530 Thu, 07 Oct 2010 16:12:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52757 Limited use of power for pumping water to an overhead tank in an ancillary cooling arrangement did not make the manufacture of rosin and turpentine oil one carried on with the aid of power, because the manufacturing process itself used no direct power. A departmental clarification on the same product treated such water pumping as insufficient to attract the power-based restriction, and that beneficial circular bound the Revenue. The assessee was therefore entitled to the exemption, and the contrary classification and denial of nil rate of duty were set aside. Case-Laws Central Excise Wed, 14 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52757