https://www.taxtmi.com/caselaws?id=114595 Cotton fabrics processed without the aid of power or steam qualified for exemption under the relevant central excise notification because the decisive issue was whether the processing was in fact carried out manually. The adjudicating authority accepted evidence that the unit performed scouring, bleaching and dyeing without power or steam, and the Revenue produced no material to rebut those findings. The fabrics were also treated as unprocessed cotton fabrics on the record, with nothing establishing processing by power. The exemption was therefore upheld and the Revenue's challenge failed. en-us Tue, 02 Jun 1998 00:00:00 +0530 Fri, 18 May 2012 12:56:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114595 Cotton fabrics processed without the aid of power or steam qualified for exemption under the relevant central excise notification because the decisive issue was whether the processing was in fact carried out manually. The adjudicating authority accepted evidence that the unit performed scouring, bleaching and dyeing without power or steam, and the Revenue produced no material to rebut those findings. The fabrics were also treated as unprocessed cotton fabrics on the record, with nothing establishing processing by power. The exemption was therefore upheld and the Revenue's challenge failed. Case-Laws Central Excise Tue, 02 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114595