1991 (6) TMI 138

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....ppellant. Shri J.N. Nair, JDR, for the Respondents. [Order per: Jyoti Balasundaram, Member (J)]. - The issue for determination herein is the eligibility of cotton yarn waste arising at the stage of weaving of fabrics (i.e. subsequent to the spinning stage) for the benefit of exemption from excise duty in terms oi Notification No. 95/61. 2. The-brief facts of the case are that the appel....

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....s barred by limitation and hence not enforceable and directed that the second demand for Rs. 2,25,939.35 be revised subject to verification as to the extent to which the appellants had already included weight of yarn representing normal waste during course of manufacture of yarn. Hence this appeal. 3. We have heard Dr. P.V. Jois, learned Counsel and Shri J.N. Nair, learned D.R. 4. Dr. Jois s....

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....8-A/86- D, dated 14th April, 1986 [C.C.E., Indore v. M/s. Rajkumar Mills Ltd.] the contention of the Department that the composite mill is liable- to pay duty on the entire quantity of yarn issued for manufacture of fabrics that it follows that the wastage which occurs since the issue of yarn and during the weaving of fabrics is also liable to be charged to duty and is not exempted in terms of Not....