https://www.taxtmi.com/caselaws?id=95026 Chapter Note 2 of Chapter 55 expressly deems doubling of single yarn to be manufacture, so the confirmed duty demand was correctly sustained. The assessee's Modvat credit claim, however, could not be rejected solely for non-filing of the Rule 57G declaration where duty-paid single yarn was used as input and the assessee had proceeded under a bona fide belief that Rule 173H applied. That credit issue required fresh consideration, and the denial was set aside for reconsideration in accordance with law. en-us Tue, 31 Oct 2000 00:00:00 +0530 Wed, 07 Dec 2011 13:00:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95026 Chapter Note 2 of Chapter 55 expressly deems doubling of single yarn to be manufacture, so the confirmed duty demand was correctly sustained. The assessee's Modvat credit claim, however, could not be rejected solely for non-filing of the Rule 57G declaration where duty-paid single yarn was used as input and the assessee had proceeded under a bona fide belief that Rule 173H applied. That credit issue required fresh consideration, and the denial was set aside for reconsideration in accordance with law. Case-Laws Central Excise Tue, 31 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95026