2015 (12) TMI 1096

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....AL) For the Petitioner : Shri L. Tendupatra, Authorised Representative For the Respondent: Shri Somnathan Pattari, Manager ORDER Per: P.M. Saleem Revenue has filed these four appeals, aggrieved by the common Order-in-Appeal passed by Commissioner (Appeals) with respect to four Orders-in-Original on the same issue. The issue involved is whether the Appellant is eligible for duty free clearanc....

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....d during the manufacture of dutiable Dyed yarn. On waste yarn which is generated during the manufacture of exempted dyed yarn, they are availing exemption from payment of duty vide Sr.No.8 of the Notification No.30/2004-CE, dt.09.07.2004. Revenue admits that the Appellants are eligible for availing the exemption from payment of duty for "yarn waste" vide Sr.No.8 of the Table of the Notification No....

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....2004 after availing CENVAT Credit on the inputs and under exemption under Notification No.30/04-CE, dt.09.07.2004 without availing CENVAT Credit on inputs. The appellants have contended that the waste cleared by them had been obtained in the dyeing process and not during the course of manufacture of filament yarn, mono filament, filament, tows, staple fibres or texurised yarn as provided in Sr.No.....

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....an exempted goods are also manufactured." It would therefore, mean that in the case of factory manufacturing dutiable as well as exempted goods, as in the case of appellants, this Notification No.89/95 will not be applicable and therefore there is no question of applying this notification at all. I also agree with the appellants plea that it is their option to avail of any notification more benef....