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2010 (6) TMI 360 - AT - Central ExciseExemption - the electric power is used by the respondents for drawing out water from the tube well and lifting the same to a high rise water treatment plant - treated water is thereafter filled in the boiler with the help of electric motors - Commissioner (Appeals) observed that "The process of manufacture of essential oil starts with generation of steam by firing the husk in the boiler" - process regarding drawing, lifting and shifting of water are the processes prior to starting of the manufacturing process of the essential oils – Held that: - in order to generate steam the presence of water in the boiler is absolutely necessary and without generation of the steam, there cannot be manufacture of essential oils - presence of water and the activity which is necessary to heat water in the boiler was being integrally related to the process in relation to the manufacture of the said product - such process being involved in the matter - Notification No. 167/86-C.E cannot be said to be available
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