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2011 (9) TMI 656 - AT - Central ExciseMarketability - Processing of Wet cotton fabric - mercerizing and bleaching - Held That:- Processed goods being in wet condition was not marketable. To make the said fabric marketable further process of squeezing and stentering has to be done invariably. Thus no manufacture. Process with, or without, the aid of power - Held That:- When it was observed that 10H motor was lying loose could not be regarded as having been connected to the mercerizing machine, further the certificate by Gujarat electricity board revealed that load sanctioned was never exceeded by them. Thus goods were produced without usage of power.
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