1987 (2) TMI 249

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...., for the Respondent. [Order]. - This appeal has been filed by the Collector of Central Excise, Bangalore against the order of Collector of Central Excise (Appeals), Madras dated 2-7-1986. The short question that arises for consideration in the appeal is whether the appellant is entitled to the benefits of exemption Notification No. 179/77-CE dated 18-6-1977 as amended by Notification No. 17....

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....materials to the storage tank though power was not used in relation to the manufacture of the goods in question. The original authority held that use of power for pumping water and raw material to storage tank is linked with the process of manufacture and would dis-entitle the respondent[8] to the benefits of the notification referred to supra. The appeal preferred by the respondent as against the....

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....hri Sampath for the respondent placed reliance in the ratio of the Division Bench ruling of the Gujarat High Court in the case of Nirma Chemical Works and Others v. Union of India and others reported in 1981 E.L.T. 617 (GUJ) and contended that mere use of power in transferring the raw material from the motor tank to storage tank cannot be said to be use of power in the process of manufacture of fi....