https://www.taxtmi.com/caselaws?id=113847 Central excise duty on yarn was held payable when single ply yarn came into existence as an excisable product, and captive use for doubling or multifolding did not postpone that liability. Applying the principle of deemed removal under Rule 9, the Tribunal treated duty as attaching at the manufacture stage of the single yarn. The notification granting nil rate to doubled or multifolded yarn made from yarn on which appropriate duty had already been paid was held available where duty had been discharged on the single yarn. The resulting effect was that duty arose at the single yarn stage, while the doubled or multifolded yarn qualified for the exemption benefit. en-us Thu, 15 Apr 2004 00:00:00 +0530 Tue, 08 May 2012 17:13:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113847 Central excise duty on yarn was held payable when single ply yarn came into existence as an excisable product, and captive use for doubling or multifolding did not postpone that liability. Applying the principle of deemed removal under Rule 9, the Tribunal treated duty as attaching at the manufacture stage of the single yarn. The notification granting nil rate to doubled or multifolded yarn made from yarn on which appropriate duty had already been paid was held available where duty had been discharged on the single yarn. The resulting effect was that duty arose at the single yarn stage, while the doubled or multifolded yarn qualified for the exemption benefit. Case-Laws Central Excise Thu, 15 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113847