https://www.taxtmi.com/caselaws?id=72677 Jute yarn and twine manufactured and consumed captively within the same factory for further manufacture of jute products were treated as liable to cess under the Jute Manufactures Cess Rules, 1976. The Tribunal applied the view that captive consumption amounted to removal for duty and cess purposes, and noted that this position was supported even apart from the retrospective amendments to Rules 9 and 49 of the Central Excise Rules, 1944 made by Section 51 of the Finance Act, 1982. Cess was therefore payable on the captively consumed goods, and the demand was sustained in favour of the Revenue. en-us Tue, 02 Dec 1986 00:00:00 +0530 Tue, 24 May 2011 12:27:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72677 Jute yarn and twine manufactured and consumed captively within the same factory for further manufacture of jute products were treated as liable to cess under the Jute Manufactures Cess Rules, 1976. The Tribunal applied the view that captive consumption amounted to removal for duty and cess purposes, and noted that this position was supported even apart from the retrospective amendments to Rules 9 and 49 of the Central Excise Rules, 1944 made by Section 51 of the Finance Act, 1982. Cess was therefore payable on the captively consumed goods, and the demand was sustained in favour of the Revenue. Case-Laws Central Excise Tue, 02 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72677