https://www.taxtmi.com/caselaws?id=89858 Use of power in steps merely incidental or ancillary to dyeing, such as mixing dyes and packing dyed fabrics, did not by itself defeat exemption under the relevant notifications. The exemption applied to fabrics subjected to the specified dyeing process, and it was not excluded simply because power was used in connected preparatory or post-processing activities. As the core dyeing operation was carried out without power, the incidental power use in mixing and packing did not amount to use of power in the specified process. The exemption was therefore available and the demand was unsustainable. en-us Mon, 07 Sep 1998 00:00:00 +0530 Fri, 30 Sep 2011 11:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89858 Use of power in steps merely incidental or ancillary to dyeing, such as mixing dyes and packing dyed fabrics, did not by itself defeat exemption under the relevant notifications. The exemption applied to fabrics subjected to the specified dyeing process, and it was not excluded simply because power was used in connected preparatory or post-processing activities. As the core dyeing operation was carried out without power, the incidental power use in mixing and packing did not amount to use of power in the specified process. The exemption was therefore available and the demand was unsustainable. Case-Laws Central Excise Mon, 07 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89858