https://www.taxtmi.com/caselaws?id=44331 Cess could be levied on jute yarn captively consumed within the same factory for manufacture of jute fabrics, as the point had already been decided against the assessees in an earlier Supreme Court decision. Under Section 9(1) of the Industries (Development and Regulation) Act, 1951, the statutory ceiling applies to the duty on each goods produced, not to a combined duty burden on an intermediate product and the final product merely because one is used in making the other. As jute yarn and jute fabrics are distinct goods, the cess on yarn did not count toward a cumulative ceiling on fabrics, and the challenge to the levy failed. en-us Wed, 11 Sep 1996 00:00:00 +0530 Fri, 25 Jun 2010 15:16:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44331 Cess could be levied on jute yarn captively consumed within the same factory for manufacture of jute fabrics, as the point had already been decided against the assessees in an earlier Supreme Court decision. Under Section 9(1) of the Industries (Development and Regulation) Act, 1951, the statutory ceiling applies to the duty on each goods produced, not to a combined duty burden on an intermediate product and the final product merely because one is used in making the other. As jute yarn and jute fabrics are distinct goods, the cess on yarn did not count toward a cumulative ceiling on fabrics, and the challenge to the levy failed. Case-Laws Central Excise Wed, 11 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44331