2001 (2) TMI 627 - AT - Central Excise

Entitled to the benefit of Notification No. 46/86-C.E. as amended by Notification No. 35/95-C.E.

Summary

The appeal filed by M/s. Kalpana Thread was regarding the availability of benefits under Notifications 46/86 and 35/95 for sewing thread wound on cones. The Commissioner denied the benefit, stating it was only for yarn meant for weaving fabrics. The Tribunal, following a previous case, held that the notifications did not require the yarn to be fit for weaving, thus allowing the appeal.