https://www.taxtmi.com/caselaws?id=87628 Central excise duty on yarn is analysed as arising when single-ply yarn is manufactured at the spindle point, because subsequent doubling or multi-folding does not create a new excisable product. Sizing likewise does not alter yarn's character for duty purposes, supporting assessment on unsized weight rather than sized weight. The appropriate percentage for loss between the spindle stage and clearance requires fresh examination, with an opportunity for the assessee to provide evidence. The discussion therefore distinguishes the taxable manufacturing stage, the relevant yarn weight, and the evidentiary determination of process loss. en-us Tue, 11 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 12:48:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87628 Central excise duty on yarn is analysed as arising when single-ply yarn is manufactured at the spindle point, because subsequent doubling or multi-folding does not create a new excisable product. Sizing likewise does not alter yarn's character for duty purposes, supporting assessment on unsized weight rather than sized weight. The appropriate percentage for loss between the spindle stage and clearance requires fresh examination, with an opportunity for the assessee to provide evidence. The discussion therefore distinguishes the taxable manufacturing stage, the relevant yarn weight, and the evidentiary determination of process loss. Case-Laws Central Excise Tue, 11 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87628