M/S. IMPRESSION PRINTS vs COMMISSIONER OF CENTRAL EXCISE, DELHI-1 — C.A. No. 3536/2000

Case Summary M/s Impression Prints v. Commissioner of Central Excise, Delhi-1 (C.A. 3536/2000) The Supreme Court dismissed Impression Prints' appeal, holding they were not entitled to Notification 65/87-CE's nil excise duty exemption for "made-up textile articles" manufactured without power. Although color mixing using powered equipment was technically a separate stage in manufacturing cotton fabrics, the Court found the printing and coloring process was so integrally connected to the manufacture of the final product (printed bedsheets, bed covers, pillow cases) that power use at this stage rendered the entire manufacturing process one made "with the aid of power," disqualifying the exemption. This case analysis is maintained by casestatus.in based on publicly available court records.