https://www.taxtmi.com/caselaws?id=201794 Exemption under Notification No. 35/95-C.E. for doubling of single yarn on job work basis was available only if two cumulative conditions were satisfied: the yarn had to be intended for use in the manufacture of fabrics, and it had to be made from yarn falling within the specified chapters on which appropriate duty had already been paid. Because the double yarn was not used in the manufacture of fabrics, the essential requirement for the notification was not met, and the benefit of the exemption was denied. en-us Tue, 08 Jun 2010 00:00:00 +0530 Tue, 11 Jan 2011 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201794 Exemption under Notification No. 35/95-C.E. for doubling of single yarn on job work basis was available only if two cumulative conditions were satisfied: the yarn had to be intended for use in the manufacture of fabrics, and it had to be made from yarn falling within the specified chapters on which appropriate duty had already been paid. Because the double yarn was not used in the manufacture of fabrics, the essential requirement for the notification was not met, and the benefit of the exemption was denied. Case-Laws Central Excise Tue, 08 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201794