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2015 (10) TMI 2074 - AT - Central ExciseManufacture - Marketability - process of colour fixation by applying Sodium Silicate - cotton fabric - Denial of exemption claim - Notification No 6/2000-CE dtd 1.3.2000 - held that:- Authorised Representative submitted that the process would not mere colour fixation and it would be dyeing of the fabric. But, the certificate issued by the ATIRA, would supported the case of appellant. We have also noticed that the appellant disputed marketability of the product. The Learned Authorised Representative for the Revenue also countered the application for additional evidences filed the appellant by producing the evidences in the nature of invoices of the other units. Hence, in our considered view, the Adjudicating authority should examine the matter on merit as well as marketability on the basis of the evidences produced both sides. - Matter remanded back - Decided in favour of assessee.
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