https://www.taxtmi.com/caselaws?id=85171 Doubling, twisting or multifolding single ply cotton yarn of the same type does not amount to manufacture because no new commodity comes into existence. On that basis, removal of the yarn for such processing did not attract duty under the Explanation to Rules 9 and 49 of the Central Excise Rules, 1944, which applies only where duty-paid goods are consumed in the manufacture of another commodity. The text treats single ply yarn and the processed yarn as continuing to be the same commodity for excise purposes, so the demand could not be sustained. en-us Mon, 07 Aug 1995 00:00:00 +0530 Wed, 03 Aug 2011 11:43:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85171 Doubling, twisting or multifolding single ply cotton yarn of the same type does not amount to manufacture because no new commodity comes into existence. On that basis, removal of the yarn for such processing did not attract duty under the Explanation to Rules 9 and 49 of the Central Excise Rules, 1944, which applies only where duty-paid goods are consumed in the manufacture of another commodity. The text treats single ply yarn and the processed yarn as continuing to be the same commodity for excise purposes, so the demand could not be sustained. Case-Laws Central Excise Mon, 07 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85171