1997 (9) TMI 275

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....atnam Singh, SDR, for the Respondents. [Order per : K. Sankararaman, Member (T)]. -  The issue involved in this appeal filed by the assessee/appellant is whether garnetting of duty paid waste for obtaining yarn after removal of the waste material will amount to manufacture. From the submissions made by the learned Counsel of the appellant, it is seen that the earliest decision in this r....