1994 (4) TMI 83

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..... er Grey Cotton Duck/Canvas is treated with soap, colour and water in a soaping machine and the processed fabric is used in different shops of the tyre factory of the Appellant for wrapping rubberised cloth layer by layer so that the same do not get pasted or glued together, amounts to a manufacturing process. It has been so held by the Central Government in revision by its order dated 27-12-1976. .....

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..... s cannot be said to be one which results in changing the identity of the cloth which is subject to the said treatment and the said process does not give rise to a new product which is marketable. The said process cannot, therefore, be regarded as a manufacturing process. We find that the Central Government itself, in another matter relating to M/s. Premier Tyres Ltd. has passed an Order on 17-5-19 .....

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