TaxTMI 
TaxTMI 
2015 (10) TMI 1363
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....f litigation as per Order No.A/1590/WZB/2000/C-I(EB), dt.07.08.2006,. this matter was remanded back to the Adjudicating Authority with directions to decide whether processes of Chemiking and Spotting undertaken by the Appellant amount to manufacture or not. The learned Advocate made the Bench go through the earlier order dt.07.06.2006 passed by this Bench. The learned Advocate also railed upon the following case-laws, to argue that the processes of Chemiking and Spotting does not amount to manufacture:- i) T.D. Bhatia Vs CCE., Mumbai [2004 (173) ELT 249 (Tri-Mum)] ii) CCE, Coimbatore Vs K.G. Denim Ltd [2006 (205) ELT 957 ((Tri-Bang)] 3. It was the case of the Appellant that the process undertaken by the Appellant is only washing wh....
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.... Bhatia Vs Commissioner of Central Excise, Mumbai - 2004 (173) ELT 249 (Tri-Mum) holding that the process of washing does not amount to manufacture, When the learned Advocate was asked to explain the process of chemiking and spotting, he stated that it is a process of simple washing and nothing more than that. However, it was admitted that these processes were not explained before the lower adjudicating authorities. We find that the process of the chemiking and spotting were not explained by them to the lower adjudicating authority and these being question of facts, a final view can be taken only when, the process are properly explained, when lower authorities have specifically held them to be manufacturing processes. 2. We accordingly a....
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....o reason as to why the washing of the fabrics which was necessary to remove the stain and dust from the fabrics before the fabrics can be dyed properly should be looked at separately from the next stage of dyeing. The activity of dyeing consisted of two stages. The first stage was that of washing of the fabrics and the second stage was the dyeing of the washed fabrics. Before the fabrics could be dyed properly, it was necessary to wash the same. In net effect, the noticee undertakes the process of dyeing of the man-made fabrics. In the circumstances, it would not be appropriate to look at the two stages involved in the activity of dyeing of man-made fabrics separately. The entire activity has to be seen as a whole and come to a decision on ....
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....r of fabrics M/s M.H. Mills. It was his finding that the two stages of washing and dyeing, involved in the process of processing of the fabrics, cannot be viewed separately. It was, accordingly, held that the processes of Chemiking and Spotting has to be considered as complete process of dyeing of man made fabrics. In this regard, we are of the considered opinion that the processes undertaken by the Appellant have to be seen in isolation whether the same amounts to manufacture or not. The processes undertaken before the fabrics are received in the Appellant's premises and the processes undertaken by M/s M.H. Mills Textile Processors after receipt of the processed fabrics from the Appellant, are not relevant for the purpose of deciding w....