https://www.taxtmi.com/caselaws?id=41272 The retrospective amendment of Rules 9 and 49 of the Central Excise Rules, 1944 by Section 51 of the Finance Act, 1982 validated levy on excisable goods consumed within the factory in a continuous manufacturing process, without overriding the Act's recovery and refund machinery. The amended scheme created a legal fiction deeming such goods removed immediately before consumption, and the challenge to its retrospectivity and arbitrariness failed. In an integrated spinning and weaving process, yarn comes into existence first as unsized yarn, and sizing is only a preparatory step that does not create a new commodity. Duty in that composite process was therefore chargeable on unsized yarn, not sized yarn. en-us Tue, 11 Jan 1983 00:00:00 +0530 Thu, 02 May 2024 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41272 The retrospective amendment of Rules 9 and 49 of the Central Excise Rules, 1944 by Section 51 of the Finance Act, 1982 validated levy on excisable goods consumed within the factory in a continuous manufacturing process, without overriding the Act's recovery and refund machinery. The amended scheme created a legal fiction deeming such goods removed immediately before consumption, and the challenge to its retrospectivity and arbitrariness failed. In an integrated spinning and weaving process, yarn comes into existence first as unsized yarn, and sizing is only a preparatory step that does not create a new commodity. Duty in that composite process was therefore chargeable on unsized yarn, not sized yarn. Case-Laws Central Excise Tue, 11 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41272