TMI Blog2010 (3) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... Definition changed once again by Notification No. 7/2001-C.E. (N.T.), dated 1.3.2001 to include spinning facility in composite mill. Assessee a composite mill according to definition during 2000-01 hence department’s view that only 40% credit available and not 50% credit as available to non-composite mill. Held that - in the light of the decision of W.P.I.L Ltd. v. CCE, 2005 -TMI - 47237 - SUPREM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , dated 3-9-96, a "composite mill" means a manufacturer, who is engaged in the processing of fabrics with the aid of power along with spinning of yarn from fibres and weaving or knitting or crocheting of fabrics within the same factory. As per this notification, the appellants' mill would not be a 'composite mill'. However, with the issue of Notification No. 28/2000-C.E., dated 31-3-2000, the defi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l duty demand of Rs. 45,249/- was raised and confirmed by the adjudicating authority against whose order the appellants went in appeal before the Commissioner (Appeals) who upheld the duty demand. Hence this appeal before the Tribunal. 2. We have heard both sides. The submission of the assessees is that since they were a 'non-composite mill' during the period when Notification No. 29/96 was in f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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