TMI Blog1990 (11) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... by the respondents in the manufacture of yarn excise control was imposed on the respondents units. The test check was continued. From 1980 to the first half of 1981 the test check indicated that the respondents were using cotton waste only. Therefore, they were advised to file price list claiming exemption under Notification No. 95/61-C.E. Accordingly they filed a price list No. 98 of 1981 on 12th June, 1981. The price list was approved by the department. Thereafter on 27th November, 1981 and 15th January, 1982 the test check results have indicated that the respondents were using virgin cotton in the manufacture of yarn. Therefore, a show cause notice was issued on 23rd January, 1982 proposing to withdraw the benefit of exemption Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In 1980 the results of these test checks indicated that the respondents were restricting use of raw materials almost exclusively to waste obtained from spinning operations during first half of 1981. They were, therefore, advised to file a classification list claiming exemption under Notification No. 95/61-C.E. They filed classification list No. 98 on 12th June, 1981 which was duly approved and they were allowed to avail of the exemption." 6. In view of the categorical averment that the test checks indicated that during the relevant period for which the refunds are claimed the appellants have used cotton waste, there is no reason why the refund claim should not be allowed. In other words, there is no dispute that the respondents were manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The sample of cotton drawn on 27-11-1981 discloses package No. 1 3 100% cotton waste and package 2 discloses the presence of virgin cotton, yellow picking spinning value 10s and below 10s. The sample drawn on 15-1-1982 discloses package No. 2 3 virgin cotton, spinning value above 10s. The sample drawn on 23-1-1982 discloses package No. 1 contains 100% virgin cotton, yellow picking spinning value 2s, package No. 2 contains yellow picking spinning value 2s, package No. 3 100% virgin cotton, Bangala Deshi, spinning value below 10s. The sample drawn on 5-2-1982 discloses that it contains 100% virgin cotton spinning value below 10s. 9. In other words the test reports disclose that the respondents were manufacturing yarn not only by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he form of an entangled mass." 11. The language used is yarn spun from cotton waste . It does not say that yarn spun from cotton waste exclusively, or wholly or only . If the intention of the Government were to exclude yarn, spun from materials other than cotton waste they would have used the expression exclusively or wholly or only . UOI v. TISCO [1977 (1) E.L.T. (J 61)]. In the absence of these words there is no reason why the benefit of the exemption notification cannot be extended to the yarn manufactured by the respondents. In the light of the view which we are taking it is not necessary to refer to the arguments advanced by both the sides on the question of interpretation of the test reports. 12. The appeal is dismissed as it i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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