https://www.taxtmi.com/caselaws?id=102829 CEGAT held that shearing, cropping and back-coating of knitted pile fabric did not amount to manufacture or processing where the operations did not bring about a lasting change or create a commercially different product. On the facts found, the fabric retained its unprocessed character despite those treatments, so it continued to qualify for exemption under Notification No. 6/2000-C.E. dated 01.03.2000. The Revenue's challenge therefore failed, and the assessee's exemption claim was upheld. en-us Wed, 21 Aug 2002 00:00:00 +0530 Thu, 16 Feb 2012 13:27:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102829 CEGAT held that shearing, cropping and back-coating of knitted pile fabric did not amount to manufacture or processing where the operations did not bring about a lasting change or create a commercially different product. On the facts found, the fabric retained its unprocessed character despite those treatments, so it continued to qualify for exemption under Notification No. 6/2000-C.E. dated 01.03.2000. The Revenue's challenge therefore failed, and the assessee's exemption claim was upheld. Case-Laws Central Excise Wed, 21 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102829