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of <h1>CEGAT Tribunal: Power incidental to dyeing fabrics not a violation</h1> <h3>KANTI PD. TIBREWALA Versus COLLECTOR OF CENTRAL EXCISE, MUMBAI</h3> KANTI PD. TIBREWALA Versus COLLECTOR OF CENTRAL EXCISE, MUMBAI - 1999 (107) E.L.T. 190 (Tribunal) The Appellate Tribunal CEGAT, New Delhi allowed the appeal of the appellants who undertook dyeing fabrics without power. The lower appellate authority denied them the benefit of a notification, claiming power was used in packing and mixing dyes. The Tribunal disagreed, stating power used incidentally does not affect the dyeing process. The impugned order was set aside, and the appeal was allowed.
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