https://www.taxtmi.com/caselaws?id=81364 The Tribunal upheld the duty liability on waste cotton yarn arising during the weaving process, rejecting the appellant's arguments on exemption under Notification No. 95/61 and the application of Rule 49A of the Central Excise Rules. The duty demand was limited to a six-month period, in line with Rule 10, with the duty calculated based on the actual count of yarn used in manufacturing fabrics. The decision of the lower appellate authority was affirmed, emphasizing the distinction between yarn and waste arising during weaving. en-us Fri, 15 Mar 1991 00:00:00 +0530 Fri, 24 Jun 2011 11:16:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81364 The Tribunal upheld the duty liability on waste cotton yarn arising during the weaving process, rejecting the appellant's arguments on exemption under Notification No. 95/61 and the application of Rule 49A of the Central Excise Rules. The duty demand was limited to a six-month period, in line with Rule 10, with the duty calculated based on the actual count of yarn used in manufacturing fabrics. The decision of the lower appellate authority was affirmed, emphasizing the distinction between yarn and waste arising during weaving. Case-Laws Central Excise Fri, 15 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81364