2014 (10) TMI 51

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..... Shri Ahibaran, Additional Commissioner (AR), for the Respondent. ORDER This is second round of litigation. In this case, this Tribunal vide Order No. C-II/1315-16-WZB/2003, dated 12-6-2003 has remanded the matter to Commissioner (Appeals). The Order reads as under :- "1. The applicant was engaged in dyeing of hosiery fabrics classifiable in heading 60.02 of the tariff. By applic....

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....ded no credit under Rule 57A, 57B or 57Q has been availed. The contention of the counsel for the applicant that no modvat credit had been taken on these goods is supported by the fact that it had been given full exemption from duty. The benefit of the exemption would be available provided that no modvat credit had been taken by any of the entry and the goods have not been subjected to any other pr....

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....n 6/2000-C.E, dated 1-3-2000 Sr. No. 164. However, as far as valuation is concerned, the contention of the appellant was accepted. 4. We find that the appellant vide their letter dated April 8, 2013 have requested this Tribunal to decide the appeal granting relief on merits of case. We have gone through the Appeal Memorandum, appellant's main plea is that they are entitled for exemptio....

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....both the sides and we find that there is no dispute that the appellants were processing the knitted fabrics containing cotton, viscose and cotton where the polyester predominates. Even appellant is claiming the classification under sub-heading 6002.49 Notification No. 6/2000-C.E., dated 1-3-2000 Sr. No. 164 reads as under :- "All goods in or in relation the manufacture of which any process is o....