https://www.taxtmi.com/caselaws?id=53650 A beneficial exemption under Notification No. 6/2002-C.E. was available where dyed yarn was manufactured from yarn on which excise duty had already been paid. The notification's condition 19(ii) did not require duty payment at every intermediate processing stage, and the exemption could not be denied merely because the doubling stage had itself been cleared under a separate exemption. On the plain wording of the notification, the decisive factor was that the final dyed yarn was traceable to duty-paid single yarn. The assessee was therefore entitled to the exemption under Sl. No. 97. en-us Wed, 08 Dec 2004 00:00:00 +0530 Thu, 14 Oct 2010 14:12:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53650 A beneficial exemption under Notification No. 6/2002-C.E. was available where dyed yarn was manufactured from yarn on which excise duty had already been paid. The notification's condition 19(ii) did not require duty payment at every intermediate processing stage, and the exemption could not be denied merely because the doubling stage had itself been cleared under a separate exemption. On the plain wording of the notification, the decisive factor was that the final dyed yarn was traceable to duty-paid single yarn. The assessee was therefore entitled to the exemption under Sl. No. 97. Case-Laws Central Excise Wed, 08 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53650