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2015 (12) TMI 1096 - CESTAT AHMEDABAD

2015 (12) TMI 1096 - CESTAT AHMEDABAD - 2016 (336) E.L.T. 673 (Tri. - Ahmd.) - 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 .....

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.09.07.2004. Hence, the Order-in-Appeal setting aside the demand of duty, interest 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 appeal .....

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duty under Notification No.29/2004-CE, dt.09.07.2004. In the second case, they 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 .....

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re not eligible to avail the duty exemption of yarn waste under the provisions 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 Appella .....

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of filament yarn, mono filament, filament, tows, staple fibres or texurised yarn 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 c .....

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