https://www.taxtmi.com/caselaws?id=782780 SC held that manufacture of processed cotton fabrics involved an integrated, continuous series of operations across two units, including stentering with the aid of power, and that all such integrally connected processes must be considered cumulatively. Since power was used in an essential stage of manufacture, the assessee was not entitled to exemption under Entry 106 of Notification 5/98-CE, which applies only where no process of manufacture is carried on with the aid of power. SC ruled that CESTAT erred in artificially bifurcating the manufacturing process and in ignoring the role of Unit 2. The CESTAT order was quashed and the Commissioner's Order-in-Original was restored. en-us Tue, 02 Dec 2025 00:00:00 +0530 Thu, 04 Dec 2025 09:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782780 SC held that manufacture of processed cotton fabrics involved an integrated, continuous series of operations across two units, including stentering with the aid of power, and that all such integrally connected processes must be considered cumulatively. Since power was used in an essential stage of manufacture, the assessee was not entitled to exemption under Entry 106 of Notification 5/98-CE, which applies only where no process of manufacture is carried on with the aid of power. SC ruled that CESTAT erred in artificially bifurcating the manufacturing process and in ignoring the role of Unit 2. The CESTAT order was quashed and the Commissioner's Order-in-Original was restored. Case-Laws Central Excise Tue, 02 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782780