https://www.taxtmi.com/caselaws?id=72476 The Tribunal held that waste generated during the manufacture of polyester fibre/tops from duty-paid waste is subject to excise duty under item No. 18-IV of the CET. The process of depolymerisation and repolymerisation was considered "manufacture" under Section 2(f) of the Central Excises and Salt Act, 1944. Previous judgments and notifications cited by the appellants were found inapplicable. The appeal was dismissed, affirming the initial decision that the waste is dutiable. en-us Fri, 07 Mar 1986 00:00:00 +0530 Thu, 19 May 2011 17:49:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72476 The Tribunal held that waste generated during the manufacture of polyester fibre/tops from duty-paid waste is subject to excise duty under item No. 18-IV of the CET. The process of depolymerisation and repolymerisation was considered "manufacture" under Section 2(f) of the Central Excises and Salt Act, 1944. Previous judgments and notifications cited by the appellants were found inapplicable. The appeal was dismissed, affirming the initial decision that the waste is dutiable. Case-Laws Central Excise Fri, 07 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72476