2001 (12) TMI 233 - AT - Central Excise

Summary

The case involved a dispute over duty payable on hard waste generated during the multi-folding of yarn. The appellant argued that duty should not be paid on waste generated before multi-folding. The Department contended that duty was due on waste generated during the process. The Tribunal held that duty is payable on waste generated during multi-folding, citing a Supreme Court decision. The appeals were rejected.