https://www.taxtmi.com/caselaws?id=73891 Cess on jute yarn turned on the third proviso to Rule 9 of the Central Excise Rules, 1944 and the Jute Manufactures Cess Rules, 1976. Yarn captively used to make twine that was ultimately cleared on payment of cess fell within the proviso, so no cess was payable on that quantity. Cess remained payable on yarn captively consumed for other jute products that did not satisfy the proviso. The questions of time-bar under Rule 11A(1) and whether some yarn had been cleared under bond were not examined below and were left for fresh consideration on remand. en-us Mon, 01 Aug 1988 00:00:00 +0530 Sat, 04 Jun 2011 12:09:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73891 Cess on jute yarn turned on the third proviso to Rule 9 of the Central Excise Rules, 1944 and the Jute Manufactures Cess Rules, 1976. Yarn captively used to make twine that was ultimately cleared on payment of cess fell within the proviso, so no cess was payable on that quantity. Cess remained payable on yarn captively consumed for other jute products that did not satisfy the proviso. The questions of time-bar under Rule 11A(1) and whether some yarn had been cleared under bond were not examined below and were left for fresh consideration on remand. Case-Laws Central Excise Mon, 01 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73891