Standard Fireworks Industries vs Cce, Tirunelveli on 11 February, 2008
case, the power was used by the job workers in one of the processes.
In the present case, ' the power is used by the vendor in one of the
processes. What is relevant for the exemption notification is whether
power was used in one of the six processes and NOT who used it.
The ratio of the judgment of the Hon'ble Apex Court in the case
of Standard Fireworks Industries Vs. CCE [1987 (28) ELT 56 (SC)]
(supra) squarely applies to the Present case inasmuch as in both
cases, the notification only specified the processes in which: the
power should not be used without specifying who should not be using
the power in that processes and it is held that even if the power is not
used in the factory of the manufacturer but it is used outside, the
benefit of the exemption notification is not available.