9911796707
TMI Blog2015 (5) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... Per : Mr. H.K. Thakur; These appeals have been filed by the appellants with respect to OIA No. 01/COMMISSIONER/RAJU/AHD-I/2013 dated 05.02.2013 passed by Commissioner of Central Excise, Ahmedabad-I and OIO No.VAP-EXCUS-000-COM-091-13-14 dated 31.03.2014, passed by Commissioner of Central Excise, Vapi. Under these orders, Adjudicating authorities have denied the benefit of Sr. No. 6 of Notification No. 30/2004-CE dated 09.7.2004, as amended, to the appellants. As the issue involved in all these appeals is the same, therefore, all of them are being taken up for disposal under this common order. 2. Shri P.M. Dave (Advocate) and Shri Prakash Shah (Advocate) appeared on behalf of the appellants. Shri P.M. Dave appearing on behalf of his clie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench Sr. No. 114 of the table to Notification No. 06/2000-CE dated 01.3.2000 to argue that before Notification No. 30/2004-CE exemption was available to independent texturisers only and as per Para 23.2 of CBEC DO F. No. 334/1/2005-TRU dated 28.2.2005, the exemption should be granted to independent processors only. It was his case that by virtue of having other factories for manufacturing goods of Chapter 54, the present appellants do not remain independent processors. It was also argued by the Learned Special Counsel that all the factories of the appellant should be considered as one factory by a combined reading of Section 2(m) of the Factories Act, 1948, as interpreted by Supreme Court in the case of SGC & D TEU vs. SGC & IT Limited & A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue involved in the present appeals is whether the benefits of exemption under Sr. No. 6 of the Table to Notification No. 30/2004-CE will be admissible to the appellant or not. The said exemption provisions are reproduced below:- S. No. Chapter or Heading No. or Sub-Heading No. Description of goods 6. 54 All filament yarns procured from outside and subjected to any process by a manufacturer who does not have the facilities in his factory (including plant and equipment) for manufacture of filament yarns of chapter 54. Explanation. - For the purposes of this explanation, manufacture of yarnsmeans manufacture of filaments of organic polymers produced by, - (a) polymerization of organic monomers, such as, polyamides, polyesters ..... X X X X Extracts X X X X X X X X Extracts X X X X
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