https://www.taxtmi.com/caselaws?id=86285 Section 9 of the Industries (Development and Regulation) Act, 1951 imposes cess on goods manufactured or produced in a scheduled industry, and the charge arises on completion of manufacture or production. Once cess is paid on a given quantity of paper, the same goods cannot be subjected to cess again merely because they are later used as wrapping material or their form changes. The provision does not authorise a multi-point levy on the same goods, and the Explanation only clarifies valuation methodology. Cess on wrapping paper is therefore confined to a single levy on the manufactured quantity. en-us Fri, 15 Nov 1996 00:00:00 +0530 Wed, 17 Aug 2011 10:34:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86285 Section 9 of the Industries (Development and Regulation) Act, 1951 imposes cess on goods manufactured or produced in a scheduled industry, and the charge arises on completion of manufacture or production. Once cess is paid on a given quantity of paper, the same goods cannot be subjected to cess again merely because they are later used as wrapping material or their form changes. The provision does not authorise a multi-point levy on the same goods, and the Explanation only clarifies valuation methodology. Cess on wrapping paper is therefore confined to a single levy on the manufactured quantity. Case-Laws Central Excise Fri, 15 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86285