https://www.taxtmi.com/caselaws?id=123843 The Appellate Tribunal CESTAT, Ahmedabad, clarified duty liability on single cotton yarn waste during conversion, requiring payment on single yarn before captive consumption. The Tribunal upheld its order, directing neutralization of duty paid on doubled yarn against single yarn liability. A Review of Order Made (ROM) application by the Revenue challenging this was rejected, as the Tribunal had already addressed the issue of waste arising during doubling, affirming duty payment on single yarn. The judgment maintains the duty obligation on single yarn and dismisses the Revenue's rectification application. en-us Thu, 08 Feb 2007 00:00:00 +0530 Fri, 21 Sep 2012 11:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123843 The Appellate Tribunal CESTAT, Ahmedabad, clarified duty liability on single cotton yarn waste during conversion, requiring payment on single yarn before captive consumption. The Tribunal upheld its order, directing neutralization of duty paid on doubled yarn against single yarn liability. A Review of Order Made (ROM) application by the Revenue challenging this was rejected, as the Tribunal had already addressed the issue of waste arising during doubling, affirming duty payment on single yarn. The judgment maintains the duty obligation on single yarn and dismisses the Revenue's rectification application. Case-Laws Central Excise Thu, 08 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123843