https://www.taxtmi.com/caselaws?id=108344 Cotton yarn subjected to beaming, warping and allied processes did not qualify for exemption under Notification 46/87 as amended by Notification 71/94 where duty had only been deferred under Rule 49A. The notification applied only to yarn that had already borne the appropriate excise duty, and deferred payment did not satisfy that condition because the yarn had not been duty-paid at the required stage before the relevant processes. The exemption was therefore unavailable, and the demand stood. en-us Wed, 20 Nov 2002 00:00:00 +0530 Sat, 31 Mar 2012 12:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108344 Cotton yarn subjected to beaming, warping and allied processes did not qualify for exemption under Notification 46/87 as amended by Notification 71/94 where duty had only been deferred under Rule 49A. The notification applied only to yarn that had already borne the appropriate excise duty, and deferred payment did not satisfy that condition because the yarn had not been duty-paid at the required stage before the relevant processes. The exemption was therefore unavailable, and the demand stood. Case-Laws Central Excise Wed, 20 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108344