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    <title>1991 (8) TMI 210 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal furnished a Statement of the Case to the High Court as directed, without deciding the merits of the reference. The order records the Tribunal&#039;s earlier view that jute manufactures cess was payable on jute yarn captively consumed for manufacture of certain jute products, but was not leviable where the yarn was used to manufacture jute twine. The present order is procedural only and does not answer the High Court&#039;s question on merits.</description>
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      <description>The Tribunal furnished a Statement of the Case to the High Court as directed, without deciding the merits of the reference. The order records the Tribunal&#039;s earlier view that jute manufactures cess was payable on jute yarn captively consumed for manufacture of certain jute products, but was not leviable where the yarn was used to manufacture jute twine. The present order is procedural only and does not answer the High Court&#039;s question on merits.</description>
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