https://www.taxtmi.com/caselaws?id=44395 Single ply yarn became an excisable product at the spindle stage, so central excise duty attached on manufacture rather than after later doubling or multifolding. Mere further processing of the same yarn did not create a new commodity, and duty could not be postponed because the goods were subsequently captively consumed or subjected to additional treatment. Applying Rule 9(1) of the Central Excise Rules, 1944 and Section 49 of the Central Excises and Salt Act, 1944, the SC held that the first manufactured excisable product bears the levy at the point of manufacture, and the demand was upheld. en-us Tue, 26 Nov 1996 00:00:00 +0530 Sat, 31 Jan 2015 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44395 Single ply yarn became an excisable product at the spindle stage, so central excise duty attached on manufacture rather than after later doubling or multifolding. Mere further processing of the same yarn did not create a new commodity, and duty could not be postponed because the goods were subsequently captively consumed or subjected to additional treatment. Applying Rule 9(1) of the Central Excise Rules, 1944 and Section 49 of the Central Excises and Salt Act, 1944, the SC held that the first manufactured excisable product bears the levy at the point of manufacture, and the demand was upheld. Case-Laws Central Excise Tue, 26 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44395