https://www.taxtmi.com/caselaws?id=124219 The Tribunal rejected the appellant's claim that pleating of grey fabrics did not involve heat setting, concluding that pleating constituted manufacture under Central Excise duty levy. The case was remanded for a detailed examination of the pleating process to determine its nature accurately, based on expert opinions and previous Tribunal orders indicating the importance of heat application in converting grey fabrics to pleated fabrics. en-us Fri, 28 Sep 2007 00:00:00 +0530 Wed, 26 Sep 2012 17:50:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124219 The Tribunal rejected the appellant's claim that pleating of grey fabrics did not involve heat setting, concluding that pleating constituted manufacture under Central Excise duty levy. The case was remanded for a detailed examination of the pleating process to determine its nature accurately, based on expert opinions and previous Tribunal orders indicating the importance of heat application in converting grey fabrics to pleated fabrics. Case-Laws Central Excise Fri, 28 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124219