2006 (11) TMI 392

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....ri K.J. Sanchis, JDR, for the Appellant. Shri N.J. Gheewala, Consultant, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. -  This is an appeal by the department against the Commissioner's order No. 10/MP/2000, dated 31-10-2000. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : (a)     The appellant reportedly manu....

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....o. 5/98, dated 2-6-98 (S. No. 121), Notification No. 5/99, dated 29-2-99 (S. No. 115). 4. Appeal has been filed, inter alia, on the following grounds : (a)     Crepe yarn or high twisted yarn is manufactured out of twisted yarn/texturised yarn by subjecting yarn to heating process and the process of churning which involves simultaneous twisting and untwisting of yarn....

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.... material and gives rise to a new type of yarn which is specifically suitable for use in the manufacture of crepe fabrics. The said process cannot be equated with mere twisting because low, average and hard/voile twists cannot produce the yarn required for crepe fabrics. As analysed above, twisted yarn can be one of the inputs for the manufacture of crepe yarn and it itself cannot be regarded as c....

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....in cases relating to other manufacturers of high twisted yarn has given a decision in favour of the assessees and the department has not appealed against the same. The Commissioner in his order also referred to cases like Order-in-Appeal No. RJB/SRT-I/568-572/99 dated 11-5-99 in respect of M/s. Rajlon Crimpers, Order-in-Appeal No. RJB/SRT-I/568-572/99 dated 11-5-99 in respect of M/s. Radha Madhav ....