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1995 (4) TMI 133 - SC - Central ExciseWhether any excise duty was payable on the manufactured yarn prior to 15-7-1977 when an earlier notification dated 18-6-1977 exempting such yarn from payment of excise duty was in operation, only because the ultimate fabrics got manufactured from such yarn on and from 15-7-1977 when the earlier notification stood rescinded? Held that:- The yarn manufactured by the appellant composite mills from 18-6-1977 upto 14-7-1977 and removed for captive consumption and used as such during that time in the spinning department for manufacture of fabric will not be liable to bear any excise duty as per the latter notification dated 15-7-1977. Appeal allowed.
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