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of <h1>Tribunal upholds benefits for yarn manufacturers under Notification No. 53/87-C.E.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, JAIPUR Versus MODERN SYNTEX (INDIA) LTD.</h3> The Appellate Tribunal CEGAT, New Delhi rejected the appeals by the Revenue challenging orders granting benefits to yarn manufacturers under Notification ... Yarn - Benefit of exemption under the notification available. The Appellate Tribunal CEGAT, New Delhi heard 4 appeals together where the Revenue challenged orders allowing benefits under Notification No. 53/87-C.E. and 53/91-C.E. to yarn manufacturers. The Revenue claimed payment was received improperly, but the Tribunal found Bank Drafts based on Cheques drawn by Societies fulfilled conditions of the notifications. The appeals by Revenue were rejected.
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