2008 (9) TMI 743

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..... pondent. [Order per : P.G. Chacko, Member (J)]. -  In this appeal filed by the Revenue, the short question arising for consideration is whether Modvat credit on Viscose Staple Fibre which was used in the manufacture of Viscose Blended Cotton Yarn during the period September '94 & Oct. '94 could be denied to the respondents on the ground that, during such period, the intermediate product viz .....

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..... ntegra inasmuch as it stands settled through a line of decisions, one of which cited by the counsel is Commissioner v. Mettur Spinning Mills, 2001 (135) E.L.T. 678 (Tri.-Chennai). It is submitted by the ld. Counsel that carded/combed cotton was not an excisable goods and hence Viscose Staple Fibre, which was used in the manufacture of Viscose Blended Cotton Yarn, which was a final product specifie .....

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..... Spinning Mills case stands upheld by the High Court. 3. In the result, the impugned order of the Commissioner (Appeals), which granted input duty credit to the respondents in respect of Viscose Staple Fibre used in the manufacture of final product during the material period, is sustained and this appeal of the Revenue is dismissed. (Dictated and pronounced in open court)
Case laws, Deci .....

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