https://www.taxtmi.com/caselaws?id=238432 Jute single yarn cleared in bobbins was treated as marketable and was held outside the scope of Notification No. 26/95, which applied only to jute yarn supplied in plain straight reel hanks. On that basis, captive consumption of such bobbin yarn in the manufacture of multiple fold yarn did not justify exemption, and the alternative MODVAT credit claim under Notification No. 7/94-CE (NT) was not accepted on the stated facts. The appellant was therefore found not to have established a prima facie case for waiver of pre-deposit, and the full duty demand was directed to be deposited. en-us Fri, 02 Aug 2013 00:00:00 +0530 Tue, 22 Oct 2013 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238432 Jute single yarn cleared in bobbins was treated as marketable and was held outside the scope of Notification No. 26/95, which applied only to jute yarn supplied in plain straight reel hanks. On that basis, captive consumption of such bobbin yarn in the manufacture of multiple fold yarn did not justify exemption, and the alternative MODVAT credit claim under Notification No. 7/94-CE (NT) was not accepted on the stated facts. The appellant was therefore found not to have established a prima facie case for waiver of pre-deposit, and the full duty demand was directed to be deposited. Case-Laws Central Excise Fri, 02 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238432