2010 (4) TMI 464

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...., for the Appellant. Shri V.V. Hariharan, JCDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-president]. - The assessees who are engaged in the manufacture of cotton yarn manufactured yarn on job work basis for and on behalf of M/s. Sivaparvathi Textiles, Guntur on the materials supplied by them, for which they received conversion charges. The assessees raised invoices on M/s. S....

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.... have heard both sides. The invoices in dispute are invoice Nos. 72, 110, 147, 151, 155, 159, 160 & 162. In respect of each one of these invoices, ld. counsel for the appellants has been able to satisfy us that the goods covered by those invoices were sent under ARE-3 to exporters such as Raja Surgicals, Rayappa Textiles and A.S. Marimuthu, all of whom had filed Annexure-I applications before the ....