2005 (3) TMI 517

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..... Shri U. Rajaram, JDR, for the Respondent. [Order (Oral)]. - The issue is the same in both the appeals. Hence they are taken up together for issue of a common order. 2. Smt. R. Bhagya Devi appeared on behalf of the Revenue and Ms. Jayashree Venkataraman appeared on behalf of the respondents. The appellants manufacture Cotton Yarn, Polyester Yarn and Polyester Cotton Blended Yarn ....

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....oval. When poor quality fibre is used, the wastage is more. The contention of the appellant is that depending on the quality of the fibre the waste percentage could go up. It was also urged that no credit can be denied for the reason that the input is contained waste even if the waste is exempted (Rule 57D). 3. I have gone through the records of the case carefully. It is a fact that Revenu....