https://www.taxtmi.com/caselaws?id=784562 Whether cess-paid jute fabric, when converted into jute bags, again attracts Jute Cess was the dominant issue. Applying binding precedent of CESTAT, as affirmed by the HC, the Tribunal held that once Jute Cess has been discharged on jute fabric, manufacture of jute bags from such cess-paid fabric does not create a fresh cess liability, as the levy is not intended to operate repeatedly on the same material through further conversion. Consequently, the demand for March 2012 to May 2014 was held unsustainable, the impugned order was set aside, and the appeal was allowed. en-us Wed, 03 Dec 2025 00:00:00 +0530 Thu, 08 Jan 2026 08:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784562 Whether cess-paid jute fabric, when converted into jute bags, again attracts Jute Cess was the dominant issue. Applying binding precedent of CESTAT, as affirmed by the HC, the Tribunal held that once Jute Cess has been discharged on jute fabric, manufacture of jute bags from such cess-paid fabric does not create a fresh cess liability, as the levy is not intended to operate repeatedly on the same material through further conversion. Consequently, the demand for March 2012 to May 2014 was held unsustainable, the impugned order was set aside, and the appeal was allowed. Case-Laws Central Excise Wed, 03 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784562