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2015 (12) TMI 1096 - CESTAT AHMEDABADDenial of exemption claim - yarn waste - whether the Appellant is eligible for duty free clearance of “yarn waste” which is produced during the manufacture of final product, “Polyester Dyed Yarn” - Held that:- Appellants are not eligible for duty exemption for yarn waste, under Notification No.89/95-CE, dt.18.05.1995 as contended by the Revenue. However, this does not preclude the Appellants from availing the benefit of Notification No.30/2004-CE, dt.09.07.2004, which is altogether a separate and independent notification. Not eligible for the benefit of one notification, does not mean that the party is not eligible for the benefit provided under another notification, as far as they fulfill the provisions of the said notification. Therefore, we do not find any irregularity in the clearance of yarn waste free of duty by the Appellant in accordance with Sr.No.8 of the Table of the Notification No.30/2004-CE, dt.09.07.2004. Hence, the Order-in-Appeal setting aside the demand of duty, interest and imposition of penalty is correct - Decided against Revenue.
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