https://www.taxtmi.com/caselaws?id=86088 Where the Department relied on selective and inconclusive evidence to classify the processed fabrics as man-made, the record was held insufficient to establish that character conclusively, so the exemption could not be denied on that basis. Although steam was passed through tubes under the processing tables, the arrangement was held not to amount to processing carried on with the aid of steam or power in the sense required by the notification, and the exemption therefore remained available. The table fitted with steam tubes and the boiler were also held not to be a machine for the purpose of the notification, so denial of the exemption on that ground failed. The demand and penalty were consequently unsustainable. en-us Wed, 01 Jan 1997 00:00:00 +0530 Wed, 10 Aug 2011 11:36:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86088 Where the Department relied on selective and inconclusive evidence to classify the processed fabrics as man-made, the record was held insufficient to establish that character conclusively, so the exemption could not be denied on that basis. Although steam was passed through tubes under the processing tables, the arrangement was held not to amount to processing carried on with the aid of steam or power in the sense required by the notification, and the exemption therefore remained available. The table fitted with steam tubes and the boiler were also held not to be a machine for the purpose of the notification, so denial of the exemption on that ground failed. The demand and penalty were consequently unsustainable. Case-Laws Central Excise Wed, 01 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86088