https://www.taxtmi.com/caselaws?id=87551 Yarn in cone form captively consumed for conversion into hank yarn was treated as the same commodity throughout the manufacturing stages, so the intermediate conversion did not amount to manufacture of a new product. The Tribunal relied on earlier decisions that doubling, twisting, or multi-folding of yarn for captive use did not justify excise duty at the intermediate stage. On that basis, duty was held not payable on cones used in the process, and the demand was unsustainable. en-us Thu, 14 Aug 1997 00:00:00 +0530 Tue, 06 Sep 2011 17:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87551 Yarn in cone form captively consumed for conversion into hank yarn was treated as the same commodity throughout the manufacturing stages, so the intermediate conversion did not amount to manufacture of a new product. The Tribunal relied on earlier decisions that doubling, twisting, or multi-folding of yarn for captive use did not justify excise duty at the intermediate stage. On that basis, duty was held not payable on cones used in the process, and the demand was unsustainable. Case-Laws Central Excise Thu, 14 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87551