https://www.taxtmi.com/caselaws?id=780786 Processing filament yarn or organic polymers into textured yarn did not amount to manufacture of filament yarn under Notification No. 29/2004-CE. The exemption applied to filament yarn procured from outside and subjected to processing by a manufacturer lacking facilities to manufacture filament yarns of Chapter 54, but the appellant's activity was limited to converting purchased material into textured yarn. On those facts, the concessional excise duty benefit was unavailable and the challenge to the tribunal orders failed. en-us Thu, 18 Sep 2025 00:00:00 +0530 Thu, 06 Nov 2025 08:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780786 Processing filament yarn or organic polymers into textured yarn did not amount to manufacture of filament yarn under Notification No. 29/2004-CE. The exemption applied to filament yarn procured from outside and subjected to processing by a manufacturer lacking facilities to manufacture filament yarns of Chapter 54, but the appellant's activity was limited to converting purchased material into textured yarn. On those facts, the concessional excise duty benefit was unavailable and the challenge to the tribunal orders failed. Case-Laws Central Excise Thu, 18 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780786