9911796707
TMI Blog1995 (10) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondents. [Order per : S. Kalyanam, Vice President]. - Since after hearing both parties I find that in respect of an identical issue, the Collector of Central Excise (Appeals) ), Trichy, by order dated 14-8-1995 has granted relief in favour of the assessee accepting the contention that cotton carded/combed known as sliver coming under the Tariff Heading 5202 is not marketable and theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under Tariff Heading 5202 which has been expressly excluded from the notification applicable to Modvat scheme of capital goods and the proceedings culminated in the present impugned order. He submitted that so far as the goods namely sliver which emerges as an intermediate product is concerned, the Bombay High Court in the case of M/s. Gokalchand Rattanchand and Woollen Mills Pvt. Ltd. v. UOI re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that this is a non-notified item under the Modvat scheme is not relevant. He further submitted that in respect of the identical goods the C.C.E. (Appeals), Trichy, by his order dated 14-8-1995 accepting the plea of the party in that case about the nonmarketability of the goods in question has granted relief and in as many as more than 20 cases for various parties in similar situations relief ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot being marketable are not 'goods' and not liable to duty." I further find that an order in favour of the assessee in respect of the identical goods in similar situation has been passed by the C.C.E. (Appeals), Trichy, a copy of which has been produced before me and which was also perused by the learned DR who also accepted the correctness of the plea canvassed by the learned Counsel in this reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rging as an intermediate product in the course of the manufacture of a dutiable notified end product will call for an examination. I am fortified in this view by the ratio of the ruling of the Bombay High Court cited supra. Therefore, for the reasons stated above, I am of the view that the impugned order has to be set aside and the matter remanded to the original authority for consideration of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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