https://www.taxtmi.com/caselaws?id=87817 Garnetting of duty-paid waste to obtain yarn was treated as not amounting to manufacture in the legal sense, so no duty could be sustained on that process. The Tribunal followed an earlier decision holding that garnetting is not a manufacturing process and also noted the Board's circular on the subject. On that basis, it found no reason to uphold the demand, set aside the impugned order, and granted relief to the assessee on the substantive issue. en-us Mon, 29 Sep 1997 00:00:00 +0530 Tue, 13 Sep 2011 11:31:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87817 Garnetting of duty-paid waste to obtain yarn was treated as not amounting to manufacture in the legal sense, so no duty could be sustained on that process. The Tribunal followed an earlier decision holding that garnetting is not a manufacturing process and also noted the Board's circular on the subject. On that basis, it found no reason to uphold the demand, set aside the impugned order, and granted relief to the assessee on the substantive issue. Case-Laws Central Excise Mon, 29 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87817