https://www.taxtmi.com/caselaws?id=115393 Whether single yarn and double yarn are distinct excisable goods, and whether doubling or multifolding amounts to manufacture, remained unresolved because the precedent relied upon did not conclusively answer the manufacture question. Notification No. 31/93-C.E. was noted as indicating that double or multifold yarn is manufactured from duty-paid yarn, but the conflict in authority and the wider significance of the issue led to a reference to a Larger Bench. No final determination was made on duty liability or excisability on merits; the dispute was sent for authoritative consideration by the Larger Bench. en-us Tue, 31 May 2005 00:00:00 +0530 Tue, 29 May 2012 12:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115393 Whether single yarn and double yarn are distinct excisable goods, and whether doubling or multifolding amounts to manufacture, remained unresolved because the precedent relied upon did not conclusively answer the manufacture question. Notification No. 31/93-C.E. was noted as indicating that double or multifold yarn is manufactured from duty-paid yarn, but the conflict in authority and the wider significance of the issue led to a reference to a Larger Bench. No final determination was made on duty liability or excisability on merits; the dispute was sent for authoritative consideration by the Larger Bench. Case-Laws Central Excise Tue, 31 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115393