https://www.taxtmi.com/caselaws?id=170192 Processing factories engaged in bleaching, dyeing, printing or finishing job work are liable to textile cess where cess has not already been paid on the raw material, and payment may be made by the processor or the supplier. The applicable circular also grants exemption if prior payment of cess is proved. Because the appellants failed to establish that cess had already been paid by the supplier, they did not discharge the burden required by the circular. The demand notice was therefore upheld and the appellants were held liable to pay the cess. en-us Fri, 23 Jan 2009 00:00:00 +0530 Tue, 19 May 2015 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170192 Processing factories engaged in bleaching, dyeing, printing or finishing job work are liable to textile cess where cess has not already been paid on the raw material, and payment may be made by the processor or the supplier. The applicable circular also grants exemption if prior payment of cess is proved. Because the appellants failed to establish that cess had already been paid by the supplier, they did not discharge the burden required by the circular. The demand notice was therefore upheld and the appellants were held liable to pay the cess. Case-Laws Central Excise Fri, 23 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170192