Central Excises - Supreme Court judgment in the case of M/s. Standard Fire Works Industries, Sivakasi - Whether conflict with Board's letter F. No. 13/50/84-CX.1, dated 19-11-1985 regarding

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..... No. 13/50/84-CX.1, dated 19-11-1985 regarding Circular No. 4/87 Dated 19-6-1987 [From F. No. 13/1/87-CX.1] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excises - Supreme Court judgment in the case of M/s. Standard Fire Works Industries, Sivakasi - Whether conflict with Board's letter F. No. 13/50/84-CX.1, dated 1 .....

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..... to the manufacture of which, no process was ordinarily carried on with the aid of power, were completely exempted from excise duty. A doubt has been raised as to whether the exemption was available in respect of Attar, which was made from Sandal Wood Oil, without using power even though during the earlier stage of the manufacture of Sandal Wood Oil, power had been used. The matter was examined in .....

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..... ns, to be cut to size the similarly, paper was made over to outsiders by the manufacturer to different persons, to be cut to size the similarly, paper was made over to outsiders for being shredded into small strips and given special treatment - all these processes were done with the aid of power. It was not in doubt, however, that within the factory of manufacture of fire works, no power was used. .....

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..... processes were carried out by outsiders, did not make any difference in so far as the applicability of the exemption notification was concerned. The processing of paper and cutting of steel wires were a part of fresh processes in the manufacture of fire works in which power had been used. Board's instructions dated 19-11-1985 had, however, considered the exemption to be admissible only in the cas .....

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