2015 (2) TMI 875

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..... cting 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. - E/748/2004 - Final Order No .....

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..... e matter to the Larger Bench of the Tribunal vide Misc. Order No. 351/2010 dated 16.6.2010. The Larger Bench of the Tribunal vide Misc. Order No. 42711/2013 dated 18.11.2013, held as under:- 11. On application of the generic principles regarding identification of what processes amount to manufacture within the meaning of Section 2(f) of the Central Excise Act, 1944, illustrated .....

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