https://www.taxtmi.com/caselaws?id=81027 Cotton yarn manufactured in a composite mill and captively consumed in making cotton fabrics remained exempt while Notification No. 132/77-C.E. was in force. Withdrawal of that exemption and the wording of Notification No. 226/77-C.E. could not create a retrospective duty for the period before 15-7-1977. Excise duty on yarn was attracted at the spindle stage, and for captive consumption the relevant date was the date of removal from the spinning section. Because the yarn was exempt on those dates, Central Excise duty was not leviable and the demand failed; refund followed. en-us Thu, 22 Nov 1990 00:00:00 +0530 Tue, 21 Jun 2011 18:34:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81027 Cotton yarn manufactured in a composite mill and captively consumed in making cotton fabrics remained exempt while Notification No. 132/77-C.E. was in force. Withdrawal of that exemption and the wording of Notification No. 226/77-C.E. could not create a retrospective duty for the period before 15-7-1977. Excise duty on yarn was attracted at the spindle stage, and for captive consumption the relevant date was the date of removal from the spinning section. Because the yarn was exempt on those dates, Central Excise duty was not leviable and the demand failed; refund followed. Case-Laws Central Excise Thu, 22 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81027