1995 (2) TMI 80

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..... hout the use of power. They, however, use the trimmings for converting them into soap chips with the aid of a machine run on power. No duty is charged on the soap manufactured without the use of power, but the Revenue raised a duty demand in respect of the chips on the ground that it amounted to manufacture of soap with the aid of power. This demand was successfully resisted by the respondents and .....

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..... whole of the duty of excise leviable thereon." 2. On a plain reading of this notification, even if we were to assume that the making of soap chips amounts to manufacture of soap unless it is further shown that the said manufacture is with the aid of power or of steam for heating, the said notification shall not attract duty. What is important to note is that the activity attracting duty under thi .....

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