1997 (9) TMI 275 - AT - Central Excise

Summary

The appeal addressed whether garnetting of duty paid waste for obtaining yarn constitutes manufacture. The Tribunal reversed a previous decision, following a Supreme Court remand, and allowed the appeal based on a prior ruling and a circular from the Central Board of Excise and Customs. The impugned Order-in-Appeal was set aside. (Case: Bombay Fibre Industries Limited v. Collector of Central Excise) [1997 (9) TMI 275 - CEGAT, NEW DELHI]