TMI Blog2010 (4) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... ng at second stage. Product manufactured established as made out of power loom and handloom industry. Held that - exclusion from textile cess not dependent on stage of manufacture. Textile cess not liable to be paid in present case. Impugned order set aside. - 637 of 2006 - - - Dated:- 28-4-2010 - Bharati Sapru, J. S/Shri Praveen Kumar and Ashok Kumar, for the Petitioner. S/Shri A. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les committee appellate tribunal has relied upon a judgment of Delhi High Court in the case of M/s. Nath Bros. Exim International Ltd. v. UOI Ors. reported in AIR 1997 Delhi 383. 4. In that case there was a clear finding that the matter did not relate to the Power Loom and Handloom Industry and therefore, it was not entitled to the benefit of Section 5A of the Act, which reads as hereunder :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall be entitled to the benefit of the proviso or not. The proviso to the section clearly extends the benefit of manufacture of textile to the Power Loom and Handloom Industry. Even if, it is accepted that the petitioner is a manufacturer at the second stage then the textile on which the petitioner is working does not cease to be a product of the Power Loom and Handloom Industry. 6. In this case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so with regard to the stages of manufacture. 8. In the counter affidavit that has been filed by the Union it has not been disputed that the petitioner is doing job work out of the textile, which is made by the Power Loom Industry. 9. In view of this the assessee is entitled to the benefit of Section 5A. The impugned order passed by the respondent No. 3 dated 20-10-2005 is, therefore, not justi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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