2003 (7) TMI 551 - AT - Central Excise

Summary

The case involved Sidhvan Yarn Ltd. availing exemption under Entry 116A of Notification 4/97 for dyeing yarn. The dispute was over taking credit under Rule 57Q for duty paid on pineapple cones used in the factory. The tribunal ruled in favor of the appellant, stating that the cones were not used in the dyeing process, so the exemption could not be denied. The appeals were allowed, and the order denying the exemption was set aside.