https://www.taxtmi.com/caselaws?id=250862 Padding cotton fabrics with starch, polyvinyl acetate and related chemicals did not amount to manufacture because the process only imparted temporary stiffness and did not create a new product with a distinct name, character or use. Exemption for padded cotton fabrics could not be denied merely because chemicals other than starch or fatty materials were also used in the padding process. On that reasoning, excise duty was not attracted and the impugned order was set aside. en-us Fri, 14 Feb 2014 00:00:00 +0530 Thu, 04 Sep 2014 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250862 Padding cotton fabrics with starch, polyvinyl acetate and related chemicals did not amount to manufacture because the process only imparted temporary stiffness and did not create a new product with a distinct name, character or use. Exemption for padded cotton fabrics could not be denied merely because chemicals other than starch or fatty materials were also used in the padding process. On that reasoning, excise duty was not attracted and the impugned order was set aside. Case-Laws Central Excise Fri, 14 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250862