https://www.taxtmi.com/caselaws?id=81392 Cotton yarn waste arising at the weaving stage of a composite textile mill is not covered by Notification No. 95/61. The notification was read in light of the excise collection scheme and Rule 49A of the Central Excise Rules, under which waste generated after yarn has been issued for weaving falls outside the exemption. A prior Tribunal ruling on sizing waste did not assist the appellant because that waste was treated as incidental to yarn manufacture, whereas the present record did not establish that the weaving waste was only sizing waste. The result is liability to excise duty. en-us Fri, 14 Jun 1991 00:00:00 +0530 Fri, 24 Jun 2011 12:59:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81392 Cotton yarn waste arising at the weaving stage of a composite textile mill is not covered by Notification No. 95/61. The notification was read in light of the excise collection scheme and Rule 49A of the Central Excise Rules, under which waste generated after yarn has been issued for weaving falls outside the exemption. A prior Tribunal ruling on sizing waste did not assist the appellant because that waste was treated as incidental to yarn manufacture, whereas the present record did not establish that the weaving waste was only sizing waste. The result is liability to excise duty. Case-Laws Central Excise Fri, 14 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81392