P. R. GOKULAKRISHNAN, J. ( 1 ) THE Petitioners want to declare that the excise duty is not payable on the cloth processed by the petitioners and a writ has to be issued directing the respondents to refund the amount of excise duty so far recovery by the respondents on the processed cloth removed by the petitioners from their factory and for other consequential relief. ( 2 ) THE main contention raised by the petitioners in all these Special Civil Applications is that the process they leave made will not attract the definition of manufacture given in sec. 2 (f) of the Central Excises and Salt Act 1944 making them liable to pay the excise duty under Tariff Items Nos. 19 or 22 of the First Schedule to the Central Excises and Salt Act. 1944. In support of their claim the petitioners relied upon the decision in the case of M/s. Vijay Textile and Anr. v. Union of India and others reported in 20 Gujarat law Reporter 944. where in a division Bench of this High Court has held that proceasing of cotton fabrics or man-made fabrics does not bring into existence any new woven stuff or substance and that it is merely processing in the sense of bleaching dyeing or printing fabric which was already in existence. This decision of the Division Bench of our High Court. hits been overruled by the decision rendered by the Supreme Court in Writ petition civil No. 11728 of 1984 with Writ petitions Nos. 13556 13788 etc. of 1984 dated 6/05/1985 In that decision the Supreme Court had occasion to consider as to what is manufacture. In that case it has directly dealt with bleaching dyeing and printing of cloth and has that such processing will come under the manufacturing process. After disagreeing with the view excited by the Gujarat High Court in the case of m/s. Vijay Textile and anr. v. union of india and other reported in 20 Gujarat Law Reporter page 944 the Supreme Court has observed that the process of bleaching. dying and printing etymological also means manufacturing process. the Supreme Court has observed:"when the textile fabrics are subjected to the processes like bleaching dying and printing etc. by independent process whether on their own account or on job charges basis the value of the purpose of assessment under sec. dying and printing etymological also means manufacturing process. the Supreme Court has observed:"when the textile fabrics are subjected to the processes like bleaching dying and printing etc. by independent process whether on their own account or on job charges basis the value of the purpose of assessment under sec. 4 of the Central Excise Act will not be the processing changes alone but the entrance value of the processed fabrics which is the price at which such fabrics are sold for the first in the wholesale Molecule That is the effete of sec. 4 of the Act The value would naturally include the value of gray fabrics supplies to the independent proves ors for the processing However excise duty is any. paid on the gray fabrics will be given pro Credit to the independent Processors to be utilised for the payment Son The processed fabrics in accordance with rule. 56a or 96d of the Central Excise Rules as the case may be". Thus it clear from the facts of this case that the petitioners here in cannot have the concession they plead for and they will come under tariff Items Nos. 19 and 22 liable to pay the excise duty. ( 3 ) FOLLOWING the decision of the Supreme Court referred above. all these Special Civil Application are dismissed. ( 4 ) RULE in each petition is discharged with costs. ( 5 ) THE petitioners in these Special Civil Applications through their counsel pray that the collection of excise duty may be permitted to be paid in instalments. Taking the facts and circumstances of the present case the petitioners are permitted to pay the excise duty payable by them in three equal installments with interest at 12% per annum from today with the interval of two months in between and the first installment is to be paid on the 5th of September 1985 (SBS) petition dismissed. .