https://www.taxtmi.com/caselaws?id=96011 Rules 9 and 49 of the Central Excise Rules, 1944 deem goods used in the same premises for further processing to be removed immediately before such consumption or utilisation, so duty is chargeable at that first stage. Single yarn had already suffered duty at the spindle stage, and doubling or multi-folding was not treated as manufacture. The later clearance of doubled or multi-folded yarn therefore did not justify a second levy, and Notification No. 26/94 supported the view that no additional duty was payable. The Revenue's demand was unsustainable, and duty remained confined to the single yarn stage. en-us Wed, 09 May 2001 00:00:00 +0530 Fri, 16 Dec 2011 15:54:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96011 Rules 9 and 49 of the Central Excise Rules, 1944 deem goods used in the same premises for further processing to be removed immediately before such consumption or utilisation, so duty is chargeable at that first stage. Single yarn had already suffered duty at the spindle stage, and doubling or multi-folding was not treated as manufacture. The later clearance of doubled or multi-folded yarn therefore did not justify a second levy, and Notification No. 26/94 supported the view that no additional duty was payable. The Revenue's demand was unsustainable, and duty remained confined to the single yarn stage. Case-Laws Central Excise Wed, 09 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96011