https://www.taxtmi.com/caselaws?id=41838 The court upheld the imposition of excise duty on processors of base yarn obtaining texturised yarn, emphasizing that the duty is on the product itself and not on the individual or entity processing the yarn. The judgment clarified that processing base yarn to create texturised yarn constitutes manufacturing textured yarn, subject to excise duty as prescribed. The court also addressed concerns of potential double taxation by allowing a rebate on duty paid on the base yarn when duty is paid on the texturised yarn, ensuring uniformity in duty imposition on textured yarn. en-us Mon, 14 Jan 1985 00:00:00 +0530 Mon, 07 Jun 2010 13:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41838 The court upheld the imposition of excise duty on processors of base yarn obtaining texturised yarn, emphasizing that the duty is on the product itself and not on the individual or entity processing the yarn. The judgment clarified that processing base yarn to create texturised yarn constitutes manufacturing textured yarn, subject to excise duty as prescribed. The court also addressed concerns of potential double taxation by allowing a rebate on duty paid on the base yarn when duty is paid on the texturised yarn, ensuring uniformity in duty imposition on textured yarn. Case-Laws Central Excise Mon, 14 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41838