2009 (2) TMI 485

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..... g, printing or finishing, etc. amounts to manufacture and, therefore, the processing activities carried out by the Appellants amount to manufacture of textile and, therefore, liable to pay the cess in terms of Section 5A(1) of the Textile Committee Ac. - the issuance of Demand Notice cannot be faulted as it is issued in accordance with law and sustainable. There is no merit in the Appeal and hence .....

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..... buttress his stand, he has cited the ruling of the CESTAT in the case of Rohit Pulp and Paper Mills Ltd. v. C.C.E., Baroda [1997 (89) E.L.T. 112 (T)]. It is strenuously argued by the Ld. Counsel of the Appellants that a processor need not pay any cess on the textile as it is not manufacturing the textile but only carries out processing activity on the textile. 3. The Ld. Counsel for the Appella .....

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..... ing the parties and on perusal of the case laws, I find that M/s. Ujagar Prints case holds the field as the Hon ble Apex Court has held that processing like bleaching, dyeing, printing or finishing, etc. amounts to manufacture and, therefore, the processing activities carried out by the Appellants amount to manufacture of textile and, therefore, liable to pay the cess in terms of Section 5A(1) of .....

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