https://www.taxtmi.com/caselaws?id=72245 Section 51 of the Finance Act, 1982 was treated as a validating provision for captive consumption levies and retrospective amendments to Rules 9 and 49, but it did not expressly withdraw the limitation-based relief earlier granted, so that relief remained effective. In an integrated spinning-and-weaving process, sizing was regarded as a preparatory step in weaving, and the Tribunal followed the consistent High Court view that excise duty on yarn is chargeable on the unsized weight before sizing, not on the sized weight. On that basis, the impugned order was unsustainable and consequential refund was allowed. en-us Fri, 21 Jun 1985 00:00:00 +0530 Mon, 16 May 2011 10:17:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72245 Section 51 of the Finance Act, 1982 was treated as a validating provision for captive consumption levies and retrospective amendments to Rules 9 and 49, but it did not expressly withdraw the limitation-based relief earlier granted, so that relief remained effective. In an integrated spinning-and-weaving process, sizing was regarded as a preparatory step in weaving, and the Tribunal followed the consistent High Court view that excise duty on yarn is chargeable on the unsized weight before sizing, not on the sized weight. On that basis, the impugned order was unsustainable and consequential refund was allowed. Case-Laws Central Excise Fri, 21 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72245