https://www.taxtmi.com/caselaws?id=176765 Duty-paid single yarn subjected to winding, doubling and twisting in an integrated TFO process was treated as covered by Notification No. 5/99-CE, because the notification extended to winding and allied processes and doubling or multi-folding of yarn does not create a new commodity or amount to manufacture. The exemption could not be denied merely because a separate winding machine was not shown, as the Department had not proved that the process fell outside the notification. Once the exemption applied, the restriction on Modvat credit on inputs did not independently survive. en-us Tue, 19 May 2015 00:00:00 +0530 Tue, 03 May 2016 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176765 Duty-paid single yarn subjected to winding, doubling and twisting in an integrated TFO process was treated as covered by Notification No. 5/99-CE, because the notification extended to winding and allied processes and doubling or multi-folding of yarn does not create a new commodity or amount to manufacture. The exemption could not be denied merely because a separate winding machine was not shown, as the Department had not proved that the process fell outside the notification. Once the exemption applied, the restriction on Modvat credit on inputs did not independently survive. Case-Laws Central Excise Tue, 19 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176765