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2003 (1) TMI 105 - SC - Central ExciseWhether the appellant is liable to pay central excise duty on the manufacture of the single ply yarn or at the stage when the single ply yarn is converted into double ply yarn/multi-fold yarn when the same is cleared from the factory? Held that:- So far as the questions involved in these appeals are concerned, they are concluded by the judgments of this Court in Bhilwara and Banswara (1994 (1) TMI 107 - SUPREME COURT OF INDIA). Therefore, the tribunal was justified in placing reliance on the same while rejecting the appeal of the appellants.
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