TMI Blog1991 (6) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... oti Balasundaram, Member (J)]. The issue for determination herein is the eligibility of cotton yarn waste arising at the stage of weaving of fabrics (i.e. subsequent to the spinning stage) for the benefit of exemption from excise duty in terms oi Notification No. 95/61. 2. The-brief facts of the case are that the appellants carry on the business of manufacture of textiles including cotton ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... econd demand for Rs. 2,25,939.35 be revised subject to verification as to the extent to which the appellants had already included weight of yarn representing normal waste during course of manufacture of yarn. Hence this appeal. 3. We have heard Dr. P.V. Jois, learned Counsel and Shri J.N. Nair, learned D.R. 4. Dr. Jois submits that the matter stands concluded in the appellants favour by the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d.] the contention of the Department that the composite mill is liable- to pay duty on the entire quantity of yarn issued for manufacture of fabrics that it follows that the wastage which occurs since the issue of yarn and during the weaving of fabrics is also liable to be charged to duty and is not exempted in terms of Notification No. 95/61 was upheld by the Tribunal. The interpretation of Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 431/88-D, dated 29-6-1988]. 6. We see no reason to differ from the above view (arrived at after a detailed discussion) which applies on all fours to the facts of this appeal. The decision in the Shree Yamuna Mills case is not applicable as it deals with sizing waste and we have no material on record to establish that the weaving waste is only sizing waste. We, therefore, uphold the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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