https://www.taxtmi.com/caselaws?id=91339 Processed cotton fabrics captively consumed within the factory were discussed in relation to exemption under Notification No. 121/94, with emphasis on whether repetitive duty-credit adjustments were intended to be avoided for in-house consumption. The text also notes that Note 3 to Section 52, using the phrase "any one or more of these process", left the departmental theory of separate duty on each process open to doubt. On that prima facie view, and because the unit was described as a sick industrial unit, waiver of pre-deposit of duty and penalty was treated as justified pending appeal. en-us Fri, 22 Jan 1999 00:00:00 +0530 Mon, 17 Oct 2011 14:26:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91339 Processed cotton fabrics captively consumed within the factory were discussed in relation to exemption under Notification No. 121/94, with emphasis on whether repetitive duty-credit adjustments were intended to be avoided for in-house consumption. The text also notes that Note 3 to Section 52, using the phrase "any one or more of these process", left the departmental theory of separate duty on each process open to doubt. On that prima facie view, and because the unit was described as a sick industrial unit, waiver of pre-deposit of duty and penalty was treated as justified pending appeal. Case-Laws Central Excise Fri, 22 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91339