2015 (10) TMI 1249

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..... For The Appellant: Shri Willingdon Christian, Advocate For The Respondent: Dr. J. Nagori, Authorised Representative Per: P.K. Das A common issue is involved in these appeals and therefore, all are taken up together for disposal. 2. The Appellants were engaged in the manufacture of Partially Oriented Yarn (POY), Draw Twisted Polyester Filament Yarn (D.T.), Draw Wound Polyester Fila....

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....orised Representative appearing on behalf of the Revenue reiterates the findings of the Adjudicating authority. 5. We find that the issue is no more res integra in view of the decision of the Tribunal in the case of Bhilosa Industries Pvt.Ltd. (supra). The relevant portion of the said decision is reproduced below:- '7. There are mainly three issues required to be deliberated in these appeals....

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....ainst Sr. No. 6 (a) 'Yarns procured from outside' (b) 'Subjected to any process by the manufacturer' (c) 'Who does not have the facilities in his factory for the manufacture of filament yarns of Chapter 54' All the above three expressions used in Notification No. 30/2004-C.E. have been interpreted differently by the Revenue and the appellants. According to Revenue, the yarns should be ....