https://www.taxtmi.com/caselaws?id=336945 Dyed polyester filament yarn was treated as eligible for exemption under Notification No. 6/2002-CE because Condition No. 31 required manufacture out of duty-paid texturised or draw-twisted yarn and compliance with the CENVAT credit bar in dyeing. The intervening twisted yarn stage did not change the duty-paid character of the principal input, and the notification was read as a whole to focus on the basic input rather than every intermediate stage. On that reasoning, the existence of an exempt or nil-rated intermediate process did not defeat the exemption, and the condition was held satisfied. en-us Fri, 02 Dec 2016 00:00:00 +0530 Sun, 01 Jan 2017 13:46:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336945 Dyed polyester filament yarn was treated as eligible for exemption under Notification No. 6/2002-CE because Condition No. 31 required manufacture out of duty-paid texturised or draw-twisted yarn and compliance with the CENVAT credit bar in dyeing. The intervening twisted yarn stage did not change the duty-paid character of the principal input, and the notification was read as a whole to focus on the basic input rather than every intermediate stage. On that reasoning, the existence of an exempt or nil-rated intermediate process did not defeat the exemption, and the condition was held satisfied. Case-Laws Central Excise Fri, 02 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336945