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2005 (8) TMI 114 - SC - Central ExciseWhether the Appellants are entitled to the benefit of Notification No. 65/87-C.E., dated 1st March, 1987 in respect of bed sheets, bed covers and pillow cases? Held that:- It must be noted that initially it had been contended that stitching had been done on job work basis. This was found to be factually incorrect and before us this plea has not even been urged. From the above set out process it is clear that the activity of manufacturing printed bed sheets, bed covers and pillow cases starts with the screen printing and colouring. Without this activity it would not be possible to make printed bed sheets, bed covers and pillow cases. The activity of printing and colouring is much more integrally connected to the manufacture of printed bedsheets, bed covers and pillow cases than say the activity of pumping brine into salt pans for manufacture of salt or the activity of lifting raw material to the platform at the head of the kiln for manufacture of lime. Without the printing and colouring it is impossible to manufacture printed bed sheets, bed covers and pillow cases. In such cases it is irrelevant that at an intermediate stage some other excisable commodity comes into existence. The cotton fabrics are manufactured in the process of manufacture of printed bed sheets, bed covers and pillow cases. We thus see no infirmity in the impugned Judgment when it holds that the benefit of the Notification is not available. Against assessee.
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