https://www.taxtmi.com/caselaws?id=81910 Cess under the Industries (Development and Regulation) Act was treated as a duty of excise governed by the Central Excises and Salt Act, 1944 and the Central Excise Rules. On that basis, cess was held leviable on ream wrapper paper even though it was an intermediate product captively consumed within the factory and not sold in the market. The levy measured by weight was also accepted as consistent with Section 9(1) of the Act. The challenge to levy on the captively consumed product therefore failed. en-us Tue, 16 Jun 1992 00:00:00 +0530 Wed, 29 Jun 2011 16:46:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81910 Cess under the Industries (Development and Regulation) Act was treated as a duty of excise governed by the Central Excises and Salt Act, 1944 and the Central Excise Rules. On that basis, cess was held leviable on ream wrapper paper even though it was an intermediate product captively consumed within the factory and not sold in the market. The levy measured by weight was also accepted as consistent with Section 9(1) of the Act. The challenge to levy on the captively consumed product therefore failed. Case-Laws Central Excise Tue, 16 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81910