https://www.taxtmi.com/caselaws?id=92690 Jute cess was held leviable on jute fabrics even where the fabrics were used captively in the manufacture of jute bags, the Tribunal applying the Supreme Court position already treated as settled. The challenge to the constitutional validity of section 9 of the Industries (Development and Regulation) Act was not examined, as the Tribunal considered itself not competent to record a finding on that question. The operative effect was that the cess demand on captively consumed jute fabrics was sustained against the assessee. en-us Tue, 15 Jun 1999 00:00:00 +0530 Fri, 04 Nov 2011 14:19:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92690 Jute cess was held leviable on jute fabrics even where the fabrics were used captively in the manufacture of jute bags, the Tribunal applying the Supreme Court position already treated as settled. The challenge to the constitutional validity of section 9 of the Industries (Development and Regulation) Act was not examined, as the Tribunal considered itself not competent to record a finding on that question. The operative effect was that the cess demand on captively consumed jute fabrics was sustained against the assessee. Case-Laws Central Excise Tue, 15 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92690