https://www.taxtmi.com/caselaws?id=340944 The cost of post-spindle processes such as winding, reeling, warping, doubling and multi-folding could not be added to the assessable value of yarn cleared for captive consumption. The yarn was already accounted for at the spindle stage and the later processes were preparatory to weaving; any duty impact, if at all, belonged to the final grey fabric and not the yarn stage. Exemption notifications for winding and doubling on duty-paid yarn used captively within the factory also supported this treatment. The demand was therefore unsustainable to that extent and was set aside in favour of the assessee. en-us Thu, 09 Mar 2017 00:00:00 +0530 Thu, 20 Apr 2017 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340944 The cost of post-spindle processes such as winding, reeling, warping, doubling and multi-folding could not be added to the assessable value of yarn cleared for captive consumption. The yarn was already accounted for at the spindle stage and the later processes were preparatory to weaving; any duty impact, if at all, belonged to the final grey fabric and not the yarn stage. Exemption notifications for winding and doubling on duty-paid yarn used captively within the factory also supported this treatment. The demand was therefore unsustainable to that extent and was set aside in favour of the assessee. Case-Laws Central Excise Thu, 09 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340944