2016 (1) TMI 1040 - SCH - Central Excise

Manufacture - whether the tarpaulin made-ups which are prepared after cutting and stitching the tarpaulin fabric and fixing the eye-lets would involve the process of manufacture - Revenue appeal against the decision of tribunal in 2005 (1) TMI 8 - CESTAT, CHENNAI - appeals are squarely covered by the Judgment of this Court in Commissioner of C. Ex., Chennai-II v. Tarpaulin International reported in 2010 (8) TMI 2 - SUPREME COURT - These appeals are, accordingly, dismissed.

Summary

The Supreme Court dismissed the appeals as they were covered by a previous judgment in Commissioner of C. Ex., Chennai-II v. Tarpaulin International (2010).