https://www.taxtmi.com/caselaws?id=112951 Duty on captive consumption can be sustained only where the department proves that a distinct excisable intermediate product came into existence during manufacture. Here, woollen yarn was woven directly into blankets on the power loom, with the blanket pieces and their fringes or dividing lines emerging in the weaving stage itself. On that factual basis, the record did not support the claim that woollen fabric arose as a separate intermediate product. The demand for additional excise duty therefore failed because the alleged dutiable intermediate fabric was not shown to exist. en-us Wed, 17 Mar 2004 00:00:00 +0530 Wed, 02 May 2012 18:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112951 Duty on captive consumption can be sustained only where the department proves that a distinct excisable intermediate product came into existence during manufacture. Here, woollen yarn was woven directly into blankets on the power loom, with the blanket pieces and their fringes or dividing lines emerging in the weaving stage itself. On that factual basis, the record did not support the claim that woollen fabric arose as a separate intermediate product. The demand for additional excise duty therefore failed because the alleged dutiable intermediate fabric was not shown to exist. Case-Laws Central Excise Wed, 17 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112951