1999 (7) TMI 313

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..... spondent. [Order per : S.L. Peeran, Member (J)]. This is a Revenue appeal against Order-in-Original dated 21-12-1988 against a portion of the Collector s order holding that the appellant is entitled to claim the benefit of Notification No. 179/77 which exempts manufacture of goods without the aid of power from levy of excise duty. He has also taken a view that the process of attaching Co .....

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..... tion No. 179/77 as amended for the period prior to 1-3-1986. The Revenue contends that the assessee were getting duty paid bonder from the job worker. The job worker had manufactured the bonder by using electricity and therefore the use of such electricity by the job worker is deemed to be utilised by the assessee for manufacturing the new item referred to and hence they are not entitled to the be .....

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..... and therefore the assessee would not get benefit. We are not in a position to appreciate the argument of the Revenue as the job worker is an independent manufacturer and the goods have already left the premises on payment of duty. The processes carried out at the assessee s premises has not been done with the aid of power. Therefore, the Commissioner s findings that the Notification No. 179/77 as .....

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