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    <title>1999 (12) TMI 312 - CEGAT, CALCUTTA</title>
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    <description>Separate excise duty at the bleaching stage was not warranted where the fabric was subsequently dyed and duty was payable only at clearance in the processing chain. The Tribunal also accepted that Modvat credit would be available on duty paid on the intermediate bleached fabric under the relevant textile notification, which made the duty exercise revenue neutral. On that basis, the demand for separate duty at each processing stage was not sustainable, and the assessee&#039;s challenge succeeded with consequential relief.</description>
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      <title>1999 (12) TMI 312 - CEGAT, CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=93367</link>
      <description>Separate excise duty at the bleaching stage was not warranted where the fabric was subsequently dyed and duty was payable only at clearance in the processing chain. The Tribunal also accepted that Modvat credit would be available on duty paid on the intermediate bleached fabric under the relevant textile notification, which made the duty exercise revenue neutral. On that basis, the demand for separate duty at each processing stage was not sustainable, and the assessee&#039;s challenge succeeded with consequential relief.</description>
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      <pubDate>Thu, 23 Dec 1999 00:00:00 +0530</pubDate>
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