Captive consumption - if the yarn produced at the intermediate ...
Yarn Twisted or Texturized Before Weaving Faces Central Excise Duty; Untwisted Yarn May Avoid Tax Liability.
February 22, 2019
Case Laws Central Excise AT
Captive consumption - if the yarn produced at the intermediate stage is twisted /texturised before use for weaving the same is liable to Central Excise duty. However, if twisted/terturised yarn does not come into existence before weaving, it may not be taxable
View Source