https://www.taxtmi.com/caselaws?id=41143 Calendering with plain rollers was treated as outside the scope of an excisable process under Notification No. 97/73-C.E. dated 16-3-1973, so the process did not attract excise treatment under that notification. The Government also stated that the prior manufacture or processing history of the fabrics was irrelevant to determining whether the notification applied. On that basis, the revision application was allowed and the finding favoured the petitioners. en-us Mon, 30 Oct 1978 00:00:00 +0530 Fri, 21 May 2010 12:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41143 Calendering with plain rollers was treated as outside the scope of an excisable process under Notification No. 97/73-C.E. dated 16-3-1973, so the process did not attract excise treatment under that notification. The Government also stated that the prior manufacture or processing history of the fabrics was irrelevant to determining whether the notification applied. On that basis, the revision application was allowed and the finding favoured the petitioners. Case-Laws Central Excise Mon, 30 Oct 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41143