2014 (9) TMI 866

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....les, 2002. Order was examined by the Revenue and they found that order in appeal was not legal and proper and came up in appeal before the Tribunal. 2. Briefly stated the facts of the case are that M/s. Satia Synthetics Ltd. are engaged in the manufacture of cotton yarn falling under chapter 5205.11 of the first schedule to Central Excise Tariff Act, 1985. The assessee availed cenvat credit of the duty paid on the cotton yarn amounting to Rs. 4,40,006/- on 07.7.2004 received back from their depots located at Ludhiana and Delhi. The cotton yarn was subsequently exempted from payment of duty vide Not.No.30/2004-CE dated 09.7.2004. The party removed these goods i.e. cotton yarn without payment of duty in terms of exemption granted vide the ....

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....bling or any other process or anyone or more of these processes or conversion of any form of the said products into another form of such products. Revenue also challenged non invoking of limitation period. 6. Ld.DR reiterated the grounds of appeal taken by the Revenue. 7. On the other hand, Shri G.S.Sandhe, ld.Advocate appeared and justified the order of Commissioner (Appeals) and relied upon the judgement of High Court of Himachal Pradesh in the case of CCE, Chandigarh vs. United Vanapati Ltd.-2010 (251) ELT 373 (HP). 8. Heard both sides and also perused record. 9. Only issue for consideration is whether process of re-conditioning and repacking of yarn amounted to manufacture or not. As indicated above, process of reconditionin....