https://www.taxtmi.com/caselaws?id=41669 Yarn emerging from the ring frames was treated as fully manufactured and excisable goods once the spinning process was complete, because the material had already passed through the blow room and other stages and come into existence as finished commercial yarn. Sizing was held to be a subsequent operation applied only when the yarn was intended for weaving, after it had already become a manufactured article. On that basis, sizing was characterised as part of the weaving department and not the spinning process, and the assessee's position was accepted. en-us Tue, 15 Jan 1985 00:00:00 +0530 Sat, 05 Jun 2010 12:21:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41669 Yarn emerging from the ring frames was treated as fully manufactured and excisable goods once the spinning process was complete, because the material had already passed through the blow room and other stages and come into existence as finished commercial yarn. Sizing was held to be a subsequent operation applied only when the yarn was intended for weaving, after it had already become a manufactured article. On that basis, sizing was characterised as part of the weaving department and not the spinning process, and the assessee's position was accepted. Case-Laws Central Excise Tue, 15 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41669