https://www.taxtmi.com/caselaws?id=44211 Single yarn was treated as a fully manufactured and complete excisable commodity at the spindle stage, so central excise duty attached at that point even though it was later used in the continuous manufacture of fabrics and subsequently doubled or multifolded. The later utilisation of the yarn in an integrated production chain did not defer or negate liability once manufacture was complete. The explanations appended to Rules 9 and 49 by Notification No. 28/1982 were read as confirming that duty arises when the commodity is fully manufactured, irrespective of its subsequent removal or use. No view was expressed on whether doubled or multifolded yarn constituted separate goods. en-us Thu, 27 Jan 1994 00:00:00 +0530 Sat, 31 Jan 2015 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44211 Single yarn was treated as a fully manufactured and complete excisable commodity at the spindle stage, so central excise duty attached at that point even though it was later used in the continuous manufacture of fabrics and subsequently doubled or multifolded. The later utilisation of the yarn in an integrated production chain did not defer or negate liability once manufacture was complete. The explanations appended to Rules 9 and 49 by Notification No. 28/1982 were read as confirming that duty arises when the commodity is fully manufactured, irrespective of its subsequent removal or use. No view was expressed on whether doubled or multifolded yarn constituted separate goods. Case-Laws Central Excise Thu, 27 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44211