https://www.taxtmi.com/caselaws?id=202946 Bleaching, dyeing, printing and finishing of grey fabric was treated as manufacture because the process brought about a real, irreversible transformation and produced a commercially distinct finished fabric. The Act and its Rules were read as adopting the Central Excise meaning of manufacture and manufacturer for identifying the liable person. Job workers carrying out such processing were therefore held liable to pay cess, and the exemption for handloom or powerloom industries did not extend to independent processing units dealing with commercially different processed fabric. The cess demand was upheld and the writ petitions were dismissed. en-us Thu, 08 Apr 2010 00:00:00 +0530 Wed, 27 Apr 2011 08:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202946 Bleaching, dyeing, printing and finishing of grey fabric was treated as manufacture because the process brought about a real, irreversible transformation and produced a commercially distinct finished fabric. The Act and its Rules were read as adopting the Central Excise meaning of manufacture and manufacturer for identifying the liable person. Job workers carrying out such processing were therefore held liable to pay cess, and the exemption for handloom or powerloom industries did not extend to independent processing units dealing with commercially different processed fabric. The cess demand was upheld and the writ petitions were dismissed. Case-Laws Central Excise Thu, 08 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202946