https://www.taxtmi.com/caselaws?id=34086 Excise duty under the compounded levy regime for independent textile processors arises when the statutorily recognised processing operations on processed fabric are completed on the stenter. Under Note 4 of Chapter 55 and Rule 96ZQ, manufacture is treated as complete once processes such as bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting or crease-resistant processing are done, and duty cannot be deferred until later finishing steps like decatising, folding or packing. On that basis, the demand and penalty orders were unsustainable because liability had already crystallised when the relevant processing stage ended. en-us Thu, 10 Jul 2008 00:00:00 +0530 Sat, 11 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34086 Excise duty under the compounded levy regime for independent textile processors arises when the statutorily recognised processing operations on processed fabric are completed on the stenter. Under Note 4 of Chapter 55 and Rule 96ZQ, manufacture is treated as complete once processes such as bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting or crease-resistant processing are done, and duty cannot be deferred until later finishing steps like decatising, folding or packing. On that basis, the demand and penalty orders were unsustainable because liability had already crystallised when the relevant processing stage ended. Case-Laws Central Excise Thu, 10 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34086