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    <title>1980 (10) TMI 63 - HIGH COURT OF DELHI AT NEW DELHI</title>
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    <description>An alternative writ remedy was not barred where the statutory appeal and revision were illusory in the circumstances and the department had acted on a general revenue direction, so the preliminary objection to maintainability failed. On excise liability, polymer chips generated during an integrated manufacture of Nylon 6 yarn were treated as part of one continuous production process, not as goods separately removed from the place of manufacture. An intermediate product emerging within the same composite plant is not chargeable merely because it is transferred for further processing within that process. The excise demand on the polymer chips was therefore unsustainable, and the order quashing the demand was upheld.</description>
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    <pubDate>Thu, 16 Oct 1980 00:00:00 +0530</pubDate>
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      <title>1980 (10) TMI 63 - HIGH COURT OF DELHI AT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=40870</link>
      <description>An alternative writ remedy was not barred where the statutory appeal and revision were illusory in the circumstances and the department had acted on a general revenue direction, so the preliminary objection to maintainability failed. On excise liability, polymer chips generated during an integrated manufacture of Nylon 6 yarn were treated as part of one continuous production process, not as goods separately removed from the place of manufacture. An intermediate product emerging within the same composite plant is not chargeable merely because it is transferred for further processing within that process. The excise demand on the polymer chips was therefore unsustainable, and the order quashing the demand was upheld.</description>
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      <law>Central Excise</law>
      <pubDate>Thu, 16 Oct 1980 00:00:00 +0530</pubDate>
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