https://www.taxtmi.com/caselaws?id=109733 Single ply yarn was treated as a manufactured product liable to duty at the stage of its emergence, and later doubling or multifolding did not create a new product; the contention that no removal had occurred was rejected. On the waste computation issue, the absence of proper records of issue and production justified sustaining the waste norm fixed by the authorities, with no clear basis shown for a higher norm except in one appeal where the figure was adjusted to 0.35%. The appeals therefore substantially failed, with only a limited modification on waste norm in one matter. en-us Thu, 30 Mar 2000 00:00:00 +0530 Wed, 11 Apr 2012 16:06:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109733 Single ply yarn was treated as a manufactured product liable to duty at the stage of its emergence, and later doubling or multifolding did not create a new product; the contention that no removal had occurred was rejected. On the waste computation issue, the absence of proper records of issue and production justified sustaining the waste norm fixed by the authorities, with no clear basis shown for a higher norm except in one appeal where the figure was adjusted to 0.35%. The appeals therefore substantially failed, with only a limited modification on waste norm in one matter. Case-Laws Central Excise Thu, 30 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109733