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2017 (11) TMI 223 - CESTAT CHANDIGARHBenefit of N/N. 15/2002-CE dated 1.3.2002 - whether the blankets falling under Chapter 63 were being manufactured out of yarn, which has been used in the manufacturer of fabrics and further being used in the manufacture of blankets, the benefit can be extended to them or not? - Explanation added in the said notification vide amending notification No.37/02-CE dated 3.7.2002 - Held that: - where the goods are manufactured alongwith processing of fabrics and weaving or knitting or crocheting of fabrics within the same factory, the conditions of the notification have to held as having been satisfied if the said goods are manufactured from textile yarns on which the duty has been paid - It also stands clarified in the said notification that explanation was added shall have retrospective effect - denial of benefit unjustified - appeal allowed - decided in favor of appellant.
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