https://www.taxtmi.com/caselaws?id=100476 Note 8 to Chapter 58, inserted from 16-3-1995, expressly brought stentering of fabrics within the scope of manufacture for central excise purposes. The legislative deeming provision made the general test of manufacture under Section 2(f) of the Central Excise Act, 1944 inapplicable for the relevant period, even though stentering did not cause a lasting change in the fabric. On that basis, stentering was treated as manufacture and the duty demand on cleared fabrics was held sustainable. en-us Mon, 29 Oct 2001 00:00:00 +0530 Wed, 01 Feb 2012 18:01:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100476 Note 8 to Chapter 58, inserted from 16-3-1995, expressly brought stentering of fabrics within the scope of manufacture for central excise purposes. The legislative deeming provision made the general test of manufacture under Section 2(f) of the Central Excise Act, 1944 inapplicable for the relevant period, even though stentering did not cause a lasting change in the fabric. On that basis, stentering was treated as manufacture and the duty demand on cleared fabrics was held sustainable. Case-Laws Central Excise Mon, 29 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100476