https://www.taxtmi.com/caselaws?id=109778 Duty on captively consumed cotton yarn depended on whether liability was computed on the yarn issued for captive use or only on the quantity actually contained in the finished cotton fabrics. The discussion linked the general demand under Rule 9 with the deferred payment mechanism under Rule 49A, noting that duty could be discharged at removal of the fabrics, but the record did not verify whether duty had been paid on the full yarn quantity issued for captive consumption. Because the exact duty-paid quantity was unascertained, the matter required remand for fresh factual examination of the yarn quantity and duty payment. en-us Mon, 13 Jan 2003 00:00:00 +0530 Wed, 11 Apr 2012 17:58:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109778 Duty on captively consumed cotton yarn depended on whether liability was computed on the yarn issued for captive use or only on the quantity actually contained in the finished cotton fabrics. The discussion linked the general demand under Rule 9 with the deferred payment mechanism under Rule 49A, noting that duty could be discharged at removal of the fabrics, but the record did not verify whether duty had been paid on the full yarn quantity issued for captive consumption. Because the exact duty-paid quantity was unascertained, the matter required remand for fresh factual examination of the yarn quantity and duty payment. Case-Laws Central Excise Mon, 13 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109778