https://www.taxtmi.com/caselaws?id=203971 The High Court directed the Tribunal to reconsider the appeal, focusing on whether the processes carried out by the Assessee, including back coating, shearing, and electrifying polish on grey fabrics, constitute manufacturing under the Central Excise Act. The Court emphasized the need for specific findings on the nature of these processes and their alignment with those specified in the Tariff Act, particularly Note 4 of Chapter 60. Previous judgments, such as the Maharashtra Fur case and Shital cases, were considered, with the Court highlighting the potential for processes like back coating to amount to manufacturing. en-us Fri, 18 Feb 2011 00:00:00 +0530 Mon, 27 Jun 2011 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203971 The High Court directed the Tribunal to reconsider the appeal, focusing on whether the processes carried out by the Assessee, including back coating, shearing, and electrifying polish on grey fabrics, constitute manufacturing under the Central Excise Act. The Court emphasized the need for specific findings on the nature of these processes and their alignment with those specified in the Tariff Act, particularly Note 4 of Chapter 60. Previous judgments, such as the Maharashtra Fur case and Shital cases, were considered, with the Court highlighting the potential for processes like back coating to amount to manufacturing. Case-Laws Central Excise Fri, 18 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203971