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2010 (4) TMI 676 - CESTAT, NEW DELHICotton fabrics – Exemption - Appellant, a composite mill, starting from cotton, a non-excisable goods, manufacture cotton yarn, which is woven into fabrics and fabrics is processed and cleared as processed fabrics - full duty exemption availed under Notification No. 22/96-C.E - no question of cotton being duty paid, there is no dispute that full duty exemption has been availed in respect of the cotton yarn from which grey cotton fabrics had been manufactured and as such, the cotton yarn cannot be said to be the goods on which appropriate duty of excise had already been paid and therefore, condition for concessional rate of duty on processed cotton fabrics not be treated as satisfied
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