https://www.taxtmi.com/caselaws?id=91532 Unutilised yarn taken onto bobbins or cones was treated as having reached a marketable stage, and deferment of excise duty under Rule 49A applied only where yarn was taken for beaming or warping and ultimately used in the manufacture of fabric, with duty discharged at fabric clearance. When such bobbin yarn was diverted and converted into straight reel hanks, the statutory condition for deferment was not satisfied, so duty became payable before conversion. The plea of discrimination was rejected because no evidence showed comparable treatment of purely spinning units. en-us Fri, 10 Jan 1997 00:00:00 +0530 Tue, 18 Oct 2011 17:44:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91532 Unutilised yarn taken onto bobbins or cones was treated as having reached a marketable stage, and deferment of excise duty under Rule 49A applied only where yarn was taken for beaming or warping and ultimately used in the manufacture of fabric, with duty discharged at fabric clearance. When such bobbin yarn was diverted and converted into straight reel hanks, the statutory condition for deferment was not satisfied, so duty became payable before conversion. The plea of discrimination was rejected because no evidence showed comparable treatment of purely spinning units. Case-Laws Central Excise Fri, 10 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91532