2010 (3) TMI 613

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Bharathi, Advocate, for the Appellant. Shri V.V. Hariharan, JCDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The brief facts of the case are that the appellants herein are engaged in the manufacture of processed cotton fabrics with the aid of power. They do not have any spinning facility. As per Notification No. 29/96-C.E., dated 3-9-96, a "composite mill" means ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed 1-3-2001. Since during the period in dispute namely 2000-01, the assessee was a composite mill as per the definition given in Notification No. 28/2000, the department was of the view that the assessees were entitled to take only 40% credit and since they had taken 50% credit by treating themselves as a 'non-composite mill' during 2000-01, the differential duty demand of Rs. 45,249/- was raised ....