CEGAT Dismisses Revenue Appeals on Carding and Combing Process

The Appellate Tribunal CEGAT, New Delhi, dismissed six appeals by the Revenue regarding the process of carding and combing not constituting manufacture. The decision relied on precedents and concluded that the process in question did not amount to manufacture, leading to the dismissal of the appeals.

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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.

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