1996 (11) TMI 73

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..... rly states that, having regard to what has been found by the Customs, Excise Gold (Control) Appellate Tribunal in the judgment under appeal, he is unable to support the same. 3. We need not go into details. It is enough to say that the appellant manufactures polyester fibres and tops from duty paid waste. The same is covered by item 18 of the 1st Schedule of the Central Excises and Salt Act. T .....

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..... of `manufacture' here within the meaning of Section 2(f) of the Act." 4. In our view, learned counsel for the Revenue is right. Having regard to the fact that the Tribunal has itself held that the physical and chemical characteristics of the original input waste and the resultant waste are the same, it is difficult to see how the resultant waste can be said to have been manufactured for no comm .....

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