https://www.taxtmi.com/caselaws?id=40492 Excise duty on intermediate yarn in a composite textile mill was treated as payable when the yarn moved from the spinning department to the weaving department, because duty attaches to manufacture of a marketable dutiable product and the licensed unit for the excisable article, not the entire factory compound, is the relevant place of manufacture. The Central Excise Rules, including the licensing scheme and rule 9, were read to support duty at the stage of intra-factory transfer. Special procedures for composite mills further indicated that yarn consumed within the same mill remained liable on removal from spinning to weaving rather than only on exit from factory premises. en-us Thu, 10 Aug 1978 00:00:00 +0530 Mon, 10 May 2010 10:03:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40492 Excise duty on intermediate yarn in a composite textile mill was treated as payable when the yarn moved from the spinning department to the weaving department, because duty attaches to manufacture of a marketable dutiable product and the licensed unit for the excisable article, not the entire factory compound, is the relevant place of manufacture. The Central Excise Rules, including the licensing scheme and rule 9, were read to support duty at the stage of intra-factory transfer. Special procedures for composite mills further indicated that yarn consumed within the same mill remained liable on removal from spinning to weaving rather than only on exit from factory premises. Case-Laws Central Excise Thu, 10 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40492