https://www.taxtmi.com/caselaws?id=85553 Cess duty was not leviable on jute bags manufactured from duty-paid jute fabrics where both products fell under the same tariff entry. The conversion of the fabrics into bags was treated as not amounting to manufacture for cess purposes, because the input had already suffered cess and the statutory scheme did not warrant a further levy on the same commodity chain. The assessee's position was therefore upheld. en-us Tue, 30 Jul 1996 00:00:00 +0530 Fri, 05 Aug 2011 17:26:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85553 Cess duty was not leviable on jute bags manufactured from duty-paid jute fabrics where both products fell under the same tariff entry. The conversion of the fabrics into bags was treated as not amounting to manufacture for cess purposes, because the input had already suffered cess and the statutory scheme did not warrant a further levy on the same commodity chain. The assessee's position was therefore upheld. Case-Laws Central Excise Tue, 30 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85553