1998 (11) TMI 306

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..... ondent [Order per : J.H. Joglekar, Member (T)]. - Brief facts of the case are that the appellants herein are engaged in the manufacture of man-made fabrics. One of the raw materials used in the manufacture of polyester fibre is Mono Ethylene Glycol (MEG). The appellants had taken credit of duty paid on MEG. Polyester fibre although attracting duty under CET sub-heading 5501/20 was exempted unde .....

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..... used in the manufacture of polyester fibre supplied to NTC units under Notification 191/85. The appellants claimed that they were entitled to the set off of duty on MEG under Notification 225/86. This notification exempts polyester staple fibre etc. from so much of excise duty leviable thereon which is paid on inputs and used in or in relation to the manufacture of final product. In this case, sin .....

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