https://www.taxtmi.com/caselaws?id=74814 The Tribunal held that the processed products were distinct from the original yarn, leading to the allowance of all appeals and overturning the Collector (Appeals) decision. The Tribunal concluded that the processed articles lost their identity, making the respondents ineligible for excise duty benefits under Notification No. 119/75. The decision was based on the nature of processing and the retained identity of the yarn, following the precedent set in the Aditya Mills Ltd. case. en-us Tue, 25 Jul 1989 00:00:00 +0530 Sat, 11 Jun 2011 12:02:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74814 The Tribunal held that the processed products were distinct from the original yarn, leading to the allowance of all appeals and overturning the Collector (Appeals) decision. The Tribunal concluded that the processed articles lost their identity, making the respondents ineligible for excise duty benefits under Notification No. 119/75. The decision was based on the nature of processing and the retained identity of the yarn, following the precedent set in the Aditya Mills Ltd. case. Case-Laws Central Excise Tue, 25 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74814