https://www.taxtmi.com/caselaws?id=81093 Separate cess was not payable on captively consumed sacking cloth used to manufacture bags where cess had already been discharged on the bags cleared. Applying the Jute Manufactures Cess Rules, 1976 under the Industries (Development and Regulation) Act, 1951, the Tribunal followed its earlier view that the statutory scheme did not permit a second cess demand on the intermediate product when the final product had already suffered cess. The department's attempt to distinguish the relevant period was rejected, and the demand was held unsustainable. en-us Mon, 04 Jun 1990 00:00:00 +0530 Wed, 22 Jun 2011 14:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81093 Separate cess was not payable on captively consumed sacking cloth used to manufacture bags where cess had already been discharged on the bags cleared. Applying the Jute Manufactures Cess Rules, 1976 under the Industries (Development and Regulation) Act, 1951, the Tribunal followed its earlier view that the statutory scheme did not permit a second cess demand on the intermediate product when the final product had already suffered cess. The department's attempt to distinguish the relevant period was rejected, and the demand was held unsustainable. Case-Laws Central Excise Mon, 04 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81093