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Commissioner of Central Excise, Jaipur-I Versus M/s. J.K. Synthetics Ltd.

2015 (323) E.L.T. 446 (SC) - Duty demand - Base yarn - Captive consumption - Held that:- On waste no duty is payable and this aspect has been dealt with by the Tribunal in Modipon Ltd. vs. C.C.K.Meerut,[1999 (8)193 - CEGAT, NEW DELHI]. Insofar as the present case is concerned, the Tribunal has observed in the impugned order that the authorities are treating 'loss' and 'waste' as the same i.e. there was 'waste' of 6.5% of the base yarn during texturizing. In view thereof, we are of the opinion th .....

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s. Nisha Bagchi, Adv., Mr. B. Krishna Prasad, Adv., Ms. Pooja Sharma, Adv. For the Respondent : None ORDER These appeals are filed by the Revenue with regard to the demand of duty on base yard which is captively used for texturising purpose. It was alleged in the show cause notice that substantial quantity of Nylon yard was being used for the manufacture of textured yarn. However, duty was not paid to the extent of base yarn rendered waste due to conversion of base yard and in the show cause not .....

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