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2010 (4) TMI 499 - HC - Central ExciseTextile cess - Job Work - Textile cess not applicable to textile manufactured by handloom or powerloom industries. Job work of bleaching and dyeing of textile by power loom industry in present case. Product not ceased to be that of power loom industry even if manufacturer working at second stage. Product manufactured established as made out of power loom and handloom industry. Held that - exclusion from textile cess not dependent on stage of manufacture. Textile cess not liable to be paid in present case. Impugned order set aside.
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