2004 (7) TMI 532

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.... : P.S. Bajaj, Member (J)]. -  In this appeal, which has been filed by the Revenue against the impugned Order-in-Appeal dated 25-9-2003 passed by the Commissioner (Appeals), the issue relates to the denial of the benefit of Notification No. 5/98-C.E., dated 2-6-98, as amended, providing concessional duty for Dyed Textured Yarn produced out of duty paid Textured Yarn, on which no credit was a....

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....spondents are engaged in the manufacture of Synthetic Filament Textured Yarn. They availed Modvat credit on the duty paid on the raw material i.e. Filament Yarn and cleared the Synthetic Filament Textured Yarn on payment of duty. They are also engaged in the manufacture of Dyed Textured Yarn. But admittedly, they did not take any credit on the duty-paid Textured Yarn used as inputs in the manufact....