https://www.taxtmi.com/caselaws?id=43901 Soap treatment of grey cotton duck or canvas used for wrapping rubberised cloth in tyre manufacture was not a manufacturing process. Dipping the fabric in a soap solution with colour and water, followed by drying, did not alter the cloth's identity or create a new and marketable product. The treatment was only a temporary impregnation and did not produce a permanent transformation capable of amounting to manufacture. en-us Tue, 05 Apr 1994 00:00:00 +0530 Mon, 21 Jun 2010 17:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43901 Soap treatment of grey cotton duck or canvas used for wrapping rubberised cloth in tyre manufacture was not a manufacturing process. Dipping the fabric in a soap solution with colour and water, followed by drying, did not alter the cloth's identity or create a new and marketable product. The treatment was only a temporary impregnation and did not produce a permanent transformation capable of amounting to manufacture. Case-Laws Central Excise Tue, 05 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43901