https://www.taxtmi.com/caselaws?id=48325 Processed textile fabrics covered by the compounded levy scheme were treated as manufactured once any one or more of the specified operations, such as bleaching, dyeing, printing, tentering, heat-setting or crease-resistant processing, was completed. The legal position under the relevant rules and tariff note was that manufacture was not postponed until later finishing steps like decatising, folding or packing. Accordingly, excise duty attached at the stage of completion of the specified processing, and a demand treating manufacture as incomplete until subsequent finishing was not sustainable. en-us Thu, 10 Jul 2008 00:00:00 +0530 Thu, 04 Dec 2014 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48325 Processed textile fabrics covered by the compounded levy scheme were treated as manufactured once any one or more of the specified operations, such as bleaching, dyeing, printing, tentering, heat-setting or crease-resistant processing, was completed. The legal position under the relevant rules and tariff note was that manufacture was not postponed until later finishing steps like decatising, folding or packing. Accordingly, excise duty attached at the stage of completion of the specified processing, and a demand treating manufacture as incomplete until subsequent finishing was not sustainable. Case-Laws Central Excise Thu, 10 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48325