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1995 (3) TMI 121 - SC - Central ExciseWhether the multifold yarn or doubled yarn prepared by the appellants out of duty paid cotton yarn and nylon filament yarn attracts duty under Item 18A/18E of the Central Excise Tariff? Held that:- Every change does not necessarily fall within the expression `manufacture' unless it is shown that the process has brought into existence and a new product having a distinct identity in the commercial world. In the absence of any evidence in that behalf which the Revenue ought to have laid, we find it difficult to come to the conclusion that excisable goods came into existence by the treatment of cotton and nylon yarn into a multifold yarn. We allow these appeals, set aside the order of the excise authorities as well as the Tribunal and hold that the item multifold yarn for want of evidence, in regard to which we had made a mention has not been shown to be liable to excise duty under the relevant Tariff Entry. It will be for the excise authorities to decide after notice to the appellants whether the excise duty already paid is liable to be refunded in view of Section 11B of the Act.
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