https://www.taxtmi.com/caselaws?id=91600 Cropping or shearing of pile fabrics was treated as a process integral to manufacture where it was necessary to make the fabric uniform, suitable for use and marketable. On that prima facie basis, and in light of earlier decisions supporting the assessee's view, the Tribunal found a reasonably good case for claiming the benefit of Notification No. 109/86. The controversy was not free from doubt, but it was sufficient to justify relief at the pre-deposit stage. Partial waiver of the demanded duty and penalty was granted, subject to deposit of Rs. 20 lakhs, with the balance waived. en-us Tue, 03 Feb 1998 00:00:00 +0530 Wed, 19 Oct 2011 15:26:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91600 Cropping or shearing of pile fabrics was treated as a process integral to manufacture where it was necessary to make the fabric uniform, suitable for use and marketable. On that prima facie basis, and in light of earlier decisions supporting the assessee's view, the Tribunal found a reasonably good case for claiming the benefit of Notification No. 109/86. The controversy was not free from doubt, but it was sufficient to justify relief at the pre-deposit stage. Partial waiver of the demanded duty and penalty was granted, subject to deposit of Rs. 20 lakhs, with the balance waived. Case-Laws Central Excise Tue, 03 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91600