1999 (1) TMI 205

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....vocate, for the Appellant. Shri A.M. Tilak, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The above applications for waiver of pre-deposit and stay of recovery of duty demands arise out of a common order of the Commissioner of Central Excise (Appeals), Delhi. The demand have been confirmed on the ground that metallic yarn (called zari) is not handicrafts entitle....

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.... deciding the cases in view of the Board's Circular referred to above, the criteria for any goods to be treated as 'handicrafts' laid down by the Hon'ble Supreme Court may also be kept in view. 2. In the present case, the work was not done predominantly by hand, and since the cutting and slitting of duty paid polyester yarn into zari was done by machinery, the authorities have held that za....

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....e fact that the applicants are small units whose monthly clearance is very low and having regard to the plea of the applicants that since the input for manufacture of zari i.e. polyester film was admittedly duty paid, they would, therefore, be entitled to Modvat credit of the duty paid on the inputs, we direct pre-deposit of the following amounts by the applicants : M/s Jai Jagdamba & Co. Rs....