1999 (10) TMI 162 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, dismissed six appeals filed by the Revenue involving a common issue related to the process of carding and combing not amounting to manufacture. The decision was based on precedents like Ahmedabad Mfg. Calico Printing Co. Ltd. v. C.C.E. [1994 (3) RLT 726] and Order No. 389/99-A in the case of C.C.E., Chandigarh v. Sabina Woollen Mills Ltd. The appeals were dismissed as the process undertaken did not amount to manufacture.