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2015 (10) TMI 1363 - AT - Central ExciseManufacturing activity or not - whether the processes of Chemiking and Spotting undertaken by the Appellant amounts to manufacture under Section 2(f) of the Central Excise Act, 1944 or not - Held that:- Appellant is only undertaking the process of Chemiking and Spotting which is akin to the process of washing and cannot be considered to have brought a new marketable product into existence which is brought and sold in the market - In the case of CCE, Coimbatore Vs K.G Denim Ltd (2005 (7) TMI 650 - CESTAT BANGALORE) also, it was held that every process undertaken on the fabrics will not go into the category of 'any other process' as mentioned in Note 2 of the Chapter 52 of the Central Excise Tariff Act, 1985. - processes of Chemiking and Sporting undertaken by the Appellant does not amount to manufacture - Decided in favour of assessee.
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