https://www.taxtmi.com/caselaws?id=95090 Single yarn is treated as a manufactured product on which duty becomes payable at the single-yarn stage, even where it is cleared for captive use in doubling or multifolding. The later processing does not shift the point of levy, so captive consumption does not avoid duty at the stage of manufacture. For quantification, a 0.35% wastage allowance was accepted as a reasonable basis for working out the duty-liable quantity of yarn. The stated result was that duty liability at the single-yarn stage and the wastage percentage adopted for assessment were both sustained. en-us Tue, 14 Nov 2000 00:00:00 +0530 Wed, 07 Dec 2011 17:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95090 Single yarn is treated as a manufactured product on which duty becomes payable at the single-yarn stage, even where it is cleared for captive use in doubling or multifolding. The later processing does not shift the point of levy, so captive consumption does not avoid duty at the stage of manufacture. For quantification, a 0.35% wastage allowance was accepted as a reasonable basis for working out the duty-liable quantity of yarn. The stated result was that duty liability at the single-yarn stage and the wastage percentage adopted for assessment were both sustained. Case-Laws Central Excise Tue, 14 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95090