2004 (4) TMI 359

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....Shri H.C. Verma, JDR, for the Respondent. [Order per : V. K. Agrawal, Member (T) ]. -  M/s. J.C.T. Ltd. has filed the present appeal against the Order-in-Appeal No. 448/2003 dated 29-7-2003 by which the Commissioner (Appeals) has confirmed the rejection of their claim for the refund of duty filed by them. 2. We heard  Shri K.K. Anand, learned Advocate for the Appellants and....

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....tum used in the manufacture of 210 denier variety of nylon filament yarn. Subsequently they filed a refund claim of the duty so paid by them which was rejected by the Asst. Commissioner under Order No. 270/AC/2001 dated 31-12-2001 which has been upheld by the Commissioner (Appeals) also. It has been contended by the Appellants that nylon chips which arise in the closed circuit plant during the cou....

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....y because the captively consumed nylon chips are not sprayed. We fully agree with the findings of the learned Commissioner. It is not denied by the Appellants that nylon chips are being marketed by them themselves. Certainly when the product is being marketed it will be packed and whatever precautions are to be taken will be taken by the manufacturer before the same is being marketed. If the same ....