https://www.taxtmi.com/caselaws?id=41216 Yarn captively consumed for manufacture of fabrics was assessable to excise duty on the basis of the condition in which it left the spinning section for internal use, not on the basis of later sizing applied only after transfer to weaving. Because the yarn was not sold in the market and sizing was carried out only for warp yarn, while weft yarn remained unsized, the relevant levy basis was the unsized form and weight at the spindle stage. A demand computed on sized weight was therefore unsustainable, and the revision was allowed. en-us Sat, 25 Oct 1980 00:00:00 +0530 Mon, 31 May 2010 13:19:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41216 Yarn captively consumed for manufacture of fabrics was assessable to excise duty on the basis of the condition in which it left the spinning section for internal use, not on the basis of later sizing applied only after transfer to weaving. Because the yarn was not sold in the market and sizing was carried out only for warp yarn, while weft yarn remained unsized, the relevant levy basis was the unsized form and weight at the spindle stage. A demand computed on sized weight was therefore unsustainable, and the revision was allowed. Case-Laws Central Excise Sat, 25 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41216