https://www.taxtmi.com/caselaws?id=94028 Warped yarn in beam form was treated as not marketable on the facts recorded, and the record also showed that central excise duty had already been paid on the base yarn before conversion into warp sheets. As the disputed period fell between Notification No. 35/95-C.E. and its amendment by Notification No. 84/95-C.E., the further duty demand at the warping stage could not be sustained. The assessee's position was therefore upheld, with no additional excise liability arising on the processed warp sheet in the circumstances examined. en-us Tue, 29 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 15:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94028 Warped yarn in beam form was treated as not marketable on the facts recorded, and the record also showed that central excise duty had already been paid on the base yarn before conversion into warp sheets. As the disputed period fell between Notification No. 35/95-C.E. and its amendment by Notification No. 84/95-C.E., the further duty demand at the warping stage could not be sustained. The assessee's position was therefore upheld, with no additional excise liability arising on the processed warp sheet in the circumstances examined. Case-Laws Central Excise Tue, 29 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94028