2010 (6) TMI 350 - AT - Central Excise

Job work basis - Assessee carry out the process of doubling of single yarn on job work basis - benefit of Notification No. 35/95-C.E - Held that - assessee does not use the double yarn in the manufacture of fabrics - he is not entitled to the benefit claimed by him under the Notification - Appeal is dismissed

Summary

The Appellate Tribunal CESTAT, Chennai disallowed the benefit of Notification No. 35/95-C.E. to the assessee who doubled single yarn on job work basis. The conditions for the benefit were not satisfied as the yarn was not meant for use in fabric manufacture. The appeal was dismissed.