https://www.taxtmi.com/caselaws?id=118446 Twisted and dyed polyester texturised yarn qualified for exemption under Notification No. 35/95-CE, as amended, because it was manufactured from duty-paid polyester texturised yarn. The accepted factual basis was that duty had already been discharged on the yarn before the subsequent processes of twisting and dyeing. Once that condition was met, the resultant processed yarn fell within the notification, and exemption could not be refused on the ground that duty should have been paid on the value of the processed yarn. The demand was therefore unsustainable. en-us Thu, 20 Jul 2006 00:00:00 +0530 Sat, 30 Jun 2012 16:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118446 Twisted and dyed polyester texturised yarn qualified for exemption under Notification No. 35/95-CE, as amended, because it was manufactured from duty-paid polyester texturised yarn. The accepted factual basis was that duty had already been discharged on the yarn before the subsequent processes of twisting and dyeing. Once that condition was met, the resultant processed yarn fell within the notification, and exemption could not be refused on the ground that duty should have been paid on the value of the processed yarn. The demand was therefore unsustainable. Case-Laws Central Excise Thu, 20 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118446