https://www.taxtmi.com/caselaws?id=80098 Textured yarn processed from base yarn attracted exemption under a notification that linked duty to the base yarn only if such duty had not already been paid. The department, not the processor, had to verify whether duty on the base yarn had in fact been discharged, because excise duty is ordinarily a levy on manufacture and the liability rests on the manufacturer of the excisable goods. A purchaser or processor could presume that yarn received from the market was duty-paid on removal, and the revenue could not shift the burden of proof to the respondent merely on an unverified assumption. The differential duty demand was therefore unsustainable. en-us Thu, 07 Dec 1989 00:00:00 +0530 Fri, 09 Sep 2022 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80098 Textured yarn processed from base yarn attracted exemption under a notification that linked duty to the base yarn only if such duty had not already been paid. The department, not the processor, had to verify whether duty on the base yarn had in fact been discharged, because excise duty is ordinarily a levy on manufacture and the liability rests on the manufacturer of the excisable goods. A purchaser or processor could presume that yarn received from the market was duty-paid on removal, and the revenue could not shift the burden of proof to the respondent merely on an unverified assumption. The differential duty demand was therefore unsustainable. Case-Laws Central Excise Thu, 07 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80098