https://www.taxtmi.com/caselaws?id=81364 Waste cotton yarn arising during weaving was held not to fall within Notification No. 95/61-C.E., because the exemption had earlier been recognised only for waste generated during sizing, a process preceding weaving. The Tribunal applied its prior decisions and held that Rule 49A of the Central Excise Rules, 1944 merely postponed duty on yarn and did not reduce the duty liability or enlarge the scope of the exemption. On that construction, the claimed exemption could not be extended to waste arising at the weaving stage, and the excise demand was upheld against the assessee. 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 Waste cotton yarn arising during weaving was held not to fall within Notification No. 95/61-C.E., because the exemption had earlier been recognised only for waste generated during sizing, a process preceding weaving. The Tribunal applied its prior decisions and held that Rule 49A of the Central Excise Rules, 1944 merely postponed duty on yarn and did not reduce the duty liability or enlarge the scope of the exemption. On that construction, the claimed exemption could not be extended to waste arising at the weaving stage, and the excise demand was upheld against the assessee. Case-Laws Central Excise Fri, 15 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81364