https://www.taxtmi.com/caselaws?id=92979 The tribunal partly allowed the appeal by confirming the duty payment while setting aside the confiscation of goods and imposition of penalty. This decision was based on the integral use of power in the manufacturing process of processed cotton fabrics, establishing that the use of blowers with power for mixing colors was considered part of the manufacturing process. The tribunal differentiated this case from previous judgments where power was not directly involved in manufacturing. The decision aligned with the interpretation of the law by the Delhi High Court, emphasizing the crucial role of power in determining liability. en-us Fri, 02 Jul 1999 00:00:00 +0530 Mon, 07 Nov 2011 15:00:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92979 The tribunal partly allowed the appeal by confirming the duty payment while setting aside the confiscation of goods and imposition of penalty. This decision was based on the integral use of power in the manufacturing process of processed cotton fabrics, establishing that the use of blowers with power for mixing colors was considered part of the manufacturing process. The tribunal differentiated this case from previous judgments where power was not directly involved in manufacturing. The decision aligned with the interpretation of the law by the Delhi High Court, emphasizing the crucial role of power in determining liability. Case-Laws Central Excise Fri, 02 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92979