https://www.taxtmi.com/caselaws?id=166831 Cess under the Jute Manufactures Cess Rules, 1976 was treated as payable on jute yarn captively consumed within the same factory, because the charging scheme under Section 9(1) of the Industries (Development and Regulation) Act, 1951 was read with Central Excise concepts of removal and did not limit liability to external sale or physical clearance. The explanation to Section 9(1) was treated as relating to valuation and collection, not to the scope of the charge. The proviso's rate ceiling was also held not to prevent separate levies on distinct goods such as jute yarn and finished jute goods merely because their aggregate incidence exceeded the cap. The levy was therefore upheld on both points. en-us Mon, 31 Oct 1983 00:00:00 +0530 Fri, 07 Nov 2014 14:06:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166831 Cess under the Jute Manufactures Cess Rules, 1976 was treated as payable on jute yarn captively consumed within the same factory, because the charging scheme under Section 9(1) of the Industries (Development and Regulation) Act, 1951 was read with Central Excise concepts of removal and did not limit liability to external sale or physical clearance. The explanation to Section 9(1) was treated as relating to valuation and collection, not to the scope of the charge. The proviso's rate ceiling was also held not to prevent separate levies on distinct goods such as jute yarn and finished jute goods merely because their aggregate incidence exceeded the cap. The levy was therefore upheld on both points. Case-Laws Central Excise Mon, 31 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166831