TMI Blog1997 (10) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent received consignments of viscose staple fibre from M/s. Grasim Industries Ltd. The manufacturer mentioned in the invoice, the gross weight and net weight of the fibre. Duty had been paid on the gross weight. It appears from the material before us, that the necessity to refers to a net weight arose because, the fibre is hygroscopic in nature and lost in weight due to loss of moisture, duri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It says that, on a plain reading of sub-rule (2) of Rule 57G, it is evident that credit is available on input which have been received in the factory. These contentions were reiterated by departmental representative. 3. The ratio of the decision of the (sic) relied upon by the Tribunal decision Commissioner was that, when duty had been paid by the manufacturer of fibre on a particular quantity, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tity on which duty was paid, but this is not on account of any deliberate act or omission on the part of the manufacturer or recipient. Nor is there any contention that the value of the goods, or their length has diminished. It is only because the duty was on the weight of the yarn at the issue has arisen. A large number of commodities are hygroscopic. They gain or lose weight, by absorbing or giv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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