https://www.taxtmi.com/caselaws?id=73125 Under the Jute Manufactures Cess Act, 1983, the Central Excise exemption for captive consumption did not automatically extend to cess under the separate levy. For jute yarn used within the factory to make sacking cloth before 1-10-1984, the tariff entries for jute yarn and sacking cloth were different, so cess remained payable. For sacking cloth used to make sacking bags, both products were treated as falling under the same schedule entry, satisfying the captive-consumption condition; the demand for cess on that chain and the related differential cess on sacking bags could not stand. en-us Thu, 12 Feb 1987 00:00:00 +0530 Sat, 28 May 2011 12:15:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73125 Under the Jute Manufactures Cess Act, 1983, the Central Excise exemption for captive consumption did not automatically extend to cess under the separate levy. For jute yarn used within the factory to make sacking cloth before 1-10-1984, the tariff entries for jute yarn and sacking cloth were different, so cess remained payable. For sacking cloth used to make sacking bags, both products were treated as falling under the same schedule entry, satisfying the captive-consumption condition; the demand for cess on that chain and the related differential cess on sacking bags could not stand. Case-Laws Central Excise Thu, 12 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73125