1987 (11) TMI 191

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....S.D. Jha, Vice-President].  - The question for decision in this appeal by Revenue is whether Cinder obtained by the respondents while burning coal in the boiler in the respondents factory constitutes manufacture within the meaning of Central Excise Act, 1944 and attracts Central Excise duty liability. 2. We have heard Smt. J.K. Chander, Departmental Representative for the appellants and Shr....