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2015 (10) TMI 351 - SCH - Central ExciseDuty demand - Base yarn - Captive consumption - Held that:- On waste no duty is payable and this aspect has been dealt with by the Tribunal in Modipon Ltd. vs. C.C.K.Meerut,[1999 (8) TMI 193 - CEGAT, NEW DELHI]. Insofar as the present case is concerned, the Tribunal has observed in the impugned order that the authorities are treating 'loss' and 'waste' as the same i.e. there was 'waste' of 6.5% of the base yarn during texturizing. In view thereof, we are of the opinion that the case of the respondent-assessee was squarely covered by the decision in the case of Modipon Ltd.(supra) as mentioned above and the Tribunal rightly allowed the appeal of the respondent-assessee setting aside the order passed by the authorities below. - Decided against Revenue.
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