https://www.taxtmi.com/caselaws?id=47395 Printed bed sheets, bed covers and pillow cases were treated as ineligible for exemption under Notification No. 65/87-C.E. because the relevant test is whether power was used at any integral stage of the continuous manufacturing process of the final made-up textile article. A segmented stage-by-stage approach was rejected, and screen printing, colouring and related operations were regarded as essential to production. The challenge to penalty under Section 11AC of the Central Excise Act also failed because the point had not been raised earlier and the adjudication occurred after that provision came into force. The appeal was therefore unsuccessful. en-us Wed, 24 Aug 2005 00:00:00 +0530 Fri, 13 Jun 2014 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47395 Printed bed sheets, bed covers and pillow cases were treated as ineligible for exemption under Notification No. 65/87-C.E. because the relevant test is whether power was used at any integral stage of the continuous manufacturing process of the final made-up textile article. A segmented stage-by-stage approach was rejected, and screen printing, colouring and related operations were regarded as essential to production. The challenge to penalty under Section 11AC of the Central Excise Act also failed because the point had not been raised earlier and the adjudication occurred after that provision came into force. The appeal was therefore unsuccessful. Case-Laws Central Excise Wed, 24 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47395