2009 (7) TMI 969

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.... appellant is engaged in manufacture of polyester filament yarn/polyester texturised yarn from the duty paid POY received from the various suppliers. The appellant company has four units all situated in Silvassa. Further, for the sake of convenience, they can be called Unit 1 to Unit 4. 2. During the period 30-6-03 to 24-1-04, four duty paying invoices were issued by the concerned manufactur....

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....ent etc. For the above proposition, they have relied upon Tribunal's decision in case of CCE, Coimbatore v. Coimbatore Murugan Mills - 2003 (160) E.L.T. 825 (Tri.-Chennai). 4. After hearing the learned SDR Shri J.S. Negi. I find that there is no dispute about the factual position. The inputs were actually received by the appellant and utilised by them in manufacture of final product. Admitte....