Exemption for jute yarn now conditioned on compliance with Chapter X procedures when used outside manufacturing factory. The amendment omits the word 'captively' from the opening paragraph of Notification No. 51/90-C.E. and inserts a proviso that, where use is in a factory other than the factory of manufacture, the exemption for jute yarn is available only if the procedure laid down in Chapter X of the Central Excise Rules, 1944 is followed.
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Provisions expressly mentioned in the judgment/order text.
Exemption for jute yarn now conditioned on compliance with Chapter X procedures when used outside manufacturing factory.
The amendment omits the word "captively" from the opening paragraph of Notification No. 51/90-C.E. and inserts a proviso that, where use is in a factory other than the factory of manufacture, the exemption for jute yarn is available only if the procedure laid down in Chapter X of the Central Excise Rules, 1944 is followed.
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