Integrated Textile Processing Using Power Bars Excise Exemption: Supreme Court Clarifies Scope of “Manufacture” Under the Central Excise Act
Commissioner of Customs, Central Excise & Service Tax, Rajkot v. Narsibhai Karamsibhai Gajera & Ors.,
The Supreme Court clarifies that excise duty exemption for cotton fabrics is unavailable where any integral stage of an integrated manufacturing process uses power, even if carried out across separate units. Legal Judgment Explainer