2002 (7) TMI 176 - AT - Central Excise

Summary

The appeal dealt with the availment of exemption under Notification No. 5/98 and 5/99, requiring duty paid yarn for cabled yarn production. The appellant was found ineligible for exemption as textile yarn used was duty-free. The Tribunal rejected the appeal, citing consistency with a previous order in the appellant's case and distinguishing it from a different case.