https://www.taxtmi.com/caselaws?id=53860 Doubling of yarn was treated as manufacture under Chapter 52 Note 1, and the exemption for double or multifold yarn under Notification No. 35/95-C.E. as amended by Notification No. 84/95-C.E. was unavailable where the factory had facilities for producing single yarn. On that basis, duty liability on doubled yarn was sustained because the proviso expressly restricted the exemption in such cases. Penalty was not supported on the facts and was deleted, as independent justification for penal action was lacking. The assessee was also allowed credit of duty paid on single yarn. en-us Tue, 15 Feb 2005 00:00:00 +0530 Fri, 15 Oct 2010 15:56:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53860 Doubling of yarn was treated as manufacture under Chapter 52 Note 1, and the exemption for double or multifold yarn under Notification No. 35/95-C.E. as amended by Notification No. 84/95-C.E. was unavailable where the factory had facilities for producing single yarn. On that basis, duty liability on doubled yarn was sustained because the proviso expressly restricted the exemption in such cases. Penalty was not supported on the facts and was deleted, as independent justification for penal action was lacking. The assessee was also allowed credit of duty paid on single yarn. Case-Laws Central Excise Tue, 15 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53860