2002 (2) TMI 888 - AT - Central Excise

Summary

The appellate tribunal ruled in favor of M/s. Prag Jyoti Syntex Ltd., stating they were eligible for exemption under Notification 5/98 for dyeing yarn at M/s. Paragon Processors as it was a separate factory with no facility for producing single yarn. The tribunal set aside the Commissioner's order, citing a similar case in favor of the assessee.