https://www.taxtmi.com/caselaws?id=44025 Excise duty on wool tops was treated as attracted at the point of manufacture or production under Section 3 of the Central Excises & Salt Act, 1944, and Rule 9 was described as governing collection only. On the stated facts, duty on the 100% wool tops had already been discharged when that intermediate product came into existence, so later blending with synthetic fibre inside the same factory did not create a new commodity or a fresh taxable event. No further excise duty was therefore leviable on clearance, and the impugned order was set aside in favour of the assessee. en-us Fri, 28 Feb 1992 00:00:00 +0530 Tue, 22 Jun 2010 16:00:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44025 Excise duty on wool tops was treated as attracted at the point of manufacture or production under Section 3 of the Central Excises & Salt Act, 1944, and Rule 9 was described as governing collection only. On the stated facts, duty on the 100% wool tops had already been discharged when that intermediate product came into existence, so later blending with synthetic fibre inside the same factory did not create a new commodity or a fresh taxable event. No further excise duty was therefore leviable on clearance, and the impugned order was set aside in favour of the assessee. Case-Laws Central Excise Fri, 28 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44025