https://www.taxtmi.com/caselaws?id=42012 Retrospective amendments to Rules 9 and 49 of the Central Excise Rules, 1944, and Section 51 of the Finance Act, 1982 were upheld as constitutionally valid because the deeming fiction treated goods used in a continuous or integrated manufacturing process as removed before consumption, without violating statutory limits on recovery or Articles 14 and 19(1)(g). Intermediate yarn produced in a composite mill and consumed for weaving fabrics was held liable to excise duty under that amended scheme. The contrary departmental circular and the absence of a separate Collector's specification did not defeat the levy, although no second duty could be imposed merely because the yarn was later sized for weaving. en-us Fri, 30 Oct 1987 00:00:00 +0530 Wed, 29 Oct 2025 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42012 Retrospective amendments to Rules 9 and 49 of the Central Excise Rules, 1944, and Section 51 of the Finance Act, 1982 were upheld as constitutionally valid because the deeming fiction treated goods used in a continuous or integrated manufacturing process as removed before consumption, without violating statutory limits on recovery or Articles 14 and 19(1)(g). Intermediate yarn produced in a composite mill and consumed for weaving fabrics was held liable to excise duty under that amended scheme. The contrary departmental circular and the absence of a separate Collector's specification did not defeat the levy, although no second duty could be imposed merely because the yarn was later sized for weaving. Case-Laws Central Excise Fri, 30 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42012