https://www.taxtmi.com/caselaws?id=41553 The court upheld the imposition of excise duty on processors of base yarn producing textured yarn, ruling that the duty applies to the final product regardless of whether the processor manufactures the base yarn. The judgment clarified that texturising yarn constitutes a manufacturing activity subject to duty. The court also explained that a notification prevents double taxation by allowing duty paid on the base yarn to be deducted from the processed yarn's duty. Consequently, the writ petition was dismissed, affirming the consistent application of duty rates on textured yarn regardless of the entity manufacturing it. en-us Mon, 14 Jan 1985 00:00:00 +0530 Fri, 04 Jun 2010 13:28:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41553 The court upheld the imposition of excise duty on processors of base yarn producing textured yarn, ruling that the duty applies to the final product regardless of whether the processor manufactures the base yarn. The judgment clarified that texturising yarn constitutes a manufacturing activity subject to duty. The court also explained that a notification prevents double taxation by allowing duty paid on the base yarn to be deducted from the processed yarn's duty. Consequently, the writ petition was dismissed, affirming the consistent application of duty rates on textured yarn regardless of the entity manufacturing it. Case-Laws Central Excise Mon, 14 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41553