https://www.taxtmi.com/caselaws?id=81792 Waste arising from draw texturising of yarn, once classified as waste under TI 18-IV of the First Schedule to the Central Excises and Salt Act, 1944, was chargeable only at the rate applicable to waste and not at the rate applicable to yarn. The movement of yarn under permission granted under Rule 56B of the Central Excise Rules, 1944, was treated as regular, and the authority dealing with the assessee could not question the validity of permission granted for the supplier's factory. Because the alleged irregularity in movement was not sustainable, the demand based on the yarn rate and the remand order were set aside, with consequential refund relief noted. en-us Thu, 26 Mar 1992 00:00:00 +0530 Tue, 28 Jun 2011 18:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81792 Waste arising from draw texturising of yarn, once classified as waste under TI 18-IV of the First Schedule to the Central Excises and Salt Act, 1944, was chargeable only at the rate applicable to waste and not at the rate applicable to yarn. The movement of yarn under permission granted under Rule 56B of the Central Excise Rules, 1944, was treated as regular, and the authority dealing with the assessee could not question the validity of permission granted for the supplier's factory. Because the alleged irregularity in movement was not sustainable, the demand based on the yarn rate and the remand order were set aside, with consequential refund relief noted. Case-Laws Central Excise Thu, 26 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81792