https://www.taxtmi.com/caselaws?id=92172 Central excise duty on waste arising in the texturising process was treated as unsustainable where the waste was claimed exempt under Notification No. 26 B/72 and the base yarn duty was permitted to be discharged at the stage of clearance of textured yarn under Notification No. 130/77. The demand as confirmed below proceeded on base yarn, although the notice had proposed duty on waste yarn. As the assessee showed that the duty incidence on the base yarn had in fact been borne and the Revenue did not rebut that position, the demand could not be sustained and was set aside in favour of the assessee. en-us Tue, 10 Aug 1999 00:00:00 +0530 Tue, 25 Oct 2011 12:48:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92172 Central excise duty on waste arising in the texturising process was treated as unsustainable where the waste was claimed exempt under Notification No. 26 B/72 and the base yarn duty was permitted to be discharged at the stage of clearance of textured yarn under Notification No. 130/77. The demand as confirmed below proceeded on base yarn, although the notice had proposed duty on waste yarn. As the assessee showed that the duty incidence on the base yarn had in fact been borne and the Revenue did not rebut that position, the demand could not be sustained and was set aside in favour of the assessee. Case-Laws Central Excise Tue, 10 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92172