https://www.taxtmi.com/caselaws?id=336946 Synthetic staple fibres of polyester used captively within the factory for manufacture of yarn, and then fabrics, were treated as covered by Notification No. 67/95-CE and Notification No. 22/96-CE. Because the goods were exempt from the whole of basic excise duty when used in the manufacturing chain, the additional duty of excise linked to the effective excise duty also did not arise. The consequence was that no duty demand survived and the proceedings dropping the demand were sustained. en-us Thu, 22 Dec 2016 00:00:00 +0530 Tue, 22 Aug 2017 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336946 Synthetic staple fibres of polyester used captively within the factory for manufacture of yarn, and then fabrics, were treated as covered by Notification No. 67/95-CE and Notification No. 22/96-CE. Because the goods were exempt from the whole of basic excise duty when used in the manufacturing chain, the additional duty of excise linked to the effective excise duty also did not arise. The consequence was that no duty demand survived and the proceedings dropping the demand were sustained. Case-Laws Central Excise Thu, 22 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336946