TMI Blog2011 (7) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the raw materials produced or manufactured in India - As per the decision of Hon'ble Karnataka High Court as in the case of COMMISSIONER OF C. EX., BELGAUM Versus FORBES GOKAK LTD.[2009 -TMI - 76258 - CESTAT, BANGALORE] holding that wax cannot be considered as raw material but as consumable - Held that :- the benefit of the exemption under the relevant notification cannot be disallowed on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the ground of use of imported wax in the yarn, as the exemption was available only to goods manufactured wholly from the raw materials produced or manufactured in India. 2. We have heard both sides on the appeal against the order. The process of waxing of hosiery cotton yarn is done at the winding stage(whether auto-cone or manual cone). In the auto-coner machine, the imported wax disc is kept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d upholding the Tribunal's order reported in 2005 (192) ELT 1000 to this effect. The Karnataka High Court's decision cited supra is applicable on all fours to the facts of the present case. Although, ld. JCDR seeks to rely upon the remand order of the apex court in Vanasthali Textiles Industries Ltd. Vs CCE Jaipur [2007 (218) ELT 3 (SC)] to examine whether sizing material was a raw material for th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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