Power - Use of power in manufacture of components - Effect - Footwear manufactured without the use of power but out of parts manufactured with the aid of power eligible to exemption under Notification No. 49/86-C.E.

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..... out of parts manufactured with the aid of power eligible to exemption under Notification No. 49/86-C.E. Circular No. 1/93-CX.4 Dated 2-12-1993 Government of India Central Board of Excise Customs New Delhi Subject : Power - Use of power in manufacture of components - Effect - Footwear manufactured without the use of power but out of parts manufactured with the aid of .....

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..... power. Such parts manufactured with the aid of power are purchased by another manufacturer of footwear who used such parts for manufacture of footwear without the aid of power. So long, the second manufacturer does not use any power, in or in relation to manufacture of footwear either in his factory or in the factory of his job workers, it cannot be construed that power has been used in manufactu .....

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