https://www.taxtmi.com/caselaws?id=97182 Excise duty on yarn was treated as payable at the single-ply stage, because Rules 9 and 49 of the Central Excise Rules deem excisable goods consumed in further manufacture to be removed before such use. Applying Banswara Syntex Ltd., the liability arose on manufacture of single-ply yarn and did not arise again merely because the yarn was later doubled or made multi-fold. The related exemption notification granted nil duty for double or multi-fold yarn manufactured out of duty-paid yarn under the specified tariff chapters, so duty already discharged at the single-yarn stage supported exemption for the further-processed yarn. en-us Mon, 23 Jul 2001 00:00:00 +0530 Sat, 14 Jan 2012 12:49:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97182 Excise duty on yarn was treated as payable at the single-ply stage, because Rules 9 and 49 of the Central Excise Rules deem excisable goods consumed in further manufacture to be removed before such use. Applying Banswara Syntex Ltd., the liability arose on manufacture of single-ply yarn and did not arise again merely because the yarn was later doubled or made multi-fold. The related exemption notification granted nil duty for double or multi-fold yarn manufactured out of duty-paid yarn under the specified tariff chapters, so duty already discharged at the single-yarn stage supported exemption for the further-processed yarn. Case-Laws Central Excise Mon, 23 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97182