https://www.taxtmi.com/caselaws?id=48680 The Tribunal allowed the appeal on the first issue, determining that the use of a hydro-extractor and blower did not constitute manufacturing activities with the aid of power. However, on the second issue, the Tribunal upheld that dyeing grey yarn to colored yarn constituted manufacture under section 2(f) of the Central Excises and Salt Act, 1944, thus making the dyed yarn a distinct excisable commodity subject to fresh duty. en-us Fri, 06 Feb 1987 00:00:00 +0530 Thu, 02 Nov 2023 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48680 The Tribunal allowed the appeal on the first issue, determining that the use of a hydro-extractor and blower did not constitute manufacturing activities with the aid of power. However, on the second issue, the Tribunal upheld that dyeing grey yarn to colored yarn constituted manufacture under section 2(f) of the Central Excises and Salt Act, 1944, thus making the dyed yarn a distinct excisable commodity subject to fresh duty. Case-Laws Central Excise Fri, 06 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48680