https://www.taxtmi.com/caselaws?id=183391 Sewing thread made by multi-folding and twisting duty-paid yarn was treated as retaining the identity of yarn for excise rebate purposes. The tariff position accepted in the record treated sewing thread as included within yarn, and the conversion into thread did not create a second taxable incidence where duty had already been paid on the yarn. The rebate notification was required to be applied in substance, so rebate could not be denied merely because the exported goods were not directly cleared as yarn from the factory. On that basis, the rebate and refund claim was allowed and the rejection orders were unsustainable. en-us Mon, 01 Jan 2001 00:00:00 +0530 Wed, 08 Jun 2016 13:16:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183391 Sewing thread made by multi-folding and twisting duty-paid yarn was treated as retaining the identity of yarn for excise rebate purposes. The tariff position accepted in the record treated sewing thread as included within yarn, and the conversion into thread did not create a second taxable incidence where duty had already been paid on the yarn. The rebate notification was required to be applied in substance, so rebate could not be denied merely because the exported goods were not directly cleared as yarn from the factory. On that basis, the rebate and refund claim was allowed and the rejection orders were unsustainable. Case-Laws Central Excise Mon, 01 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183391