2001 (11) TMI 819

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..... II - Dated:- 21-11-2001 - S/Shri Gowri Shankar, G.N. Srinivasan, JJ. REPRESENTED BY : Shri M.H. Patil, Advocate, for the Appellant. Shri Arun Chopra, DR, for the Respondent. [Order per : .....

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..... v. Union of India [2001 (131) E.L.T. 535 (Guj.) = 2000 (39) RLT 902] the Gujarat High Court has held that the cinders of the kind, that we are concerned with, does not arise as a result of manufacture .....

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