https://www.taxtmi.com/caselaws?id=81454 Cess under Section 9 of the Industries (Development and Regulation) Act, 1951 extends to jute yarn and jute twine manufactured within a scheduled jute textile industry and captively consumed in the same factory, because the charging provision applies to goods produced in the scheduled industry, including intermediate goods. Rule 3 incorporates the Central Excise framework for levy and collection, so captive consumption does not remove such goods from charge. The levy by weight is also valid, as the statute does not require an ad valorem basis and permits a different mode of levy so long as the value-linked statutory ceiling is not exceeded. en-us Tue, 03 Dec 1991 00:00:00 +0530 Fri, 18 Jul 2014 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81454 Cess under Section 9 of the Industries (Development and Regulation) Act, 1951 extends to jute yarn and jute twine manufactured within a scheduled jute textile industry and captively consumed in the same factory, because the charging provision applies to goods produced in the scheduled industry, including intermediate goods. Rule 3 incorporates the Central Excise framework for levy and collection, so captive consumption does not remove such goods from charge. The levy by weight is also valid, as the statute does not require an ad valorem basis and permits a different mode of levy so long as the value-linked statutory ceiling is not exceeded. Case-Laws Central Excise Tue, 03 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81454