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2015 (2) TMI 875 - AT - Central ExciseManufacture - Whether the process of cutting of carpet matting in rolls and stitching the edges and providing a lining to the cut sizes, to facilitate use as floor mats, amounts to manufacture and the emerging product is exigible to excise duty – Held that:- cutting of carpet rolls into smaller sizes and subjecting such cut sizes to a process of stitching linings at the edges would not amount to manufacture nor result in emergence of a distinct independent commodity, exigible to duty under provisions of Section 2(f) of the Central Excise Act, 1944 - Following decision of Assessee's own previous case [2013 (12) TMI 79 - CESTAT CHENNAI] - Decided in favour of assessee.
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