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Commissioner, Central Excise & Service Tax, Daman Versus M/s Valson Industries Ltd.

2015 (12) TMI 1096 - CESTAT AHMEDABAD

Denial of exemption claim - yarn waste - whether the Appellant is eligible for duty free clearance of “yarn waste” which is produced during the manufacture of final product, “Polyester Dyed Yarn” - Held that:- Appellants are not eligible for duty exemption for yarn waste, under Notification No.89/95-CE, dt.18.05.1995 as contended by the Revenue. However, this does not preclude the Appellants from availing the benefit of Notification No.30/2004-CE, dt.09.07.2004, which is altogether a separate an .....

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est and imposition of penalty is correct - Decided against Revenue. - Appeal No.E/983-986/2008-DB; E/CROSS/46-49/2008 - Order No. A/11625-11628/2015 - Dated:- 12-11-2015 - MR. P.K. DAS, MEMBER (JUDICIAL) AND MR. P.M. SALEEM, MEMBER (TECHNICAL) For the Petitioner : Shri L. Tendupatra, Authorised Representative For the Respondent: Shri Somnathan Pattari, Manager ORDER Per: P.M. Saleem Revenue has filed these four appeals, aggrieved by the common Order-in-Appeal passed by Commissioner (Appeals) wit .....

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do not avail CENVAT Credit on inputs and clear the same final product without payment of duty, claiming the benefit of exemption from payment of duty vide Notification No.30/2004-CE, dt.09.07.2004. They keep separate accounts for the two streams of manufacture and clearance of the goods. During the course of manufacturing of finished product, some waste of yarn is generated and the assessee is paying the duty on waste generated during the manufacture of dutiable Dyed yarn. On waste yarn which is .....

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of another Notification vide Notification No.89/95-CE, dt.18.05.1995, and hence duty is leviable on clearance of such yarn waste. 3. It is observed that the Commissioner (Appeals) has gone into this issue and analyzed the situation in the impugned Order-in-Appeal. For better appreciation, Para 3 of the said order is reproduced below:- 3. I have heard the appellants and have examined the matter. I find that the Appellants were manufacturing Dyed Yarn falling under Chapter 54 and 55 of Central Exc .....

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rn as provided in Sr.No.8 of Notification No.30/2004-CE, dt.09.07.2004 and therefore the waste arising in the process of dyeing, being not excluded, would be covered under All goods of Heading No.5505 and would be eligible for exemption under the said entry. There is considerable force in the arguments of the appellants. It is not the case of the Department that the waste of the appellants are not classifiable under chapter sub heading 5505 of Central Excise Tariff Act, 1985. The orders-in-origi .....

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