2015 (10) TMI 2340 - AT - Central Excise

Manufacture of processed knitted/crocheted cotton fabrics - Eligibility of the benefit of the Notification No 4/2002-CU dtd 1.3.2002 - Held that - Issue is covered by the decision of the Larger Bench of the Tribunal in the case of M/s Arvind Products Ltd and Others vs CCE&ST, Ahmedabad, 2014 (11) TMI 79 - CESTAT AHMEDABAD . It has been held that the reference regarding admissibility under Sr No 12 of exemption Notification No 14/2002-CE dtd 1.3.2002 has answered in favour of the appellant and against the Revenue. The Tribunal in the case of M/s Vishal Fabrics P Ltd & others vs CCE, Ahmedabad 2015 (10) TMI 1126 - CESTAT AHMEDABAD allowed the appeal on the identical issue. - Decided against Revenue.

Summary

The Revenue's appeal against the Commissioner (Appeal) was rejected by the Appellate Tribunal CESTAT Ahmedabad. The issue was about the eligibility of the benefit of Notification No 4/2002-CU regarding processed knitted/crocheted cotton fabric. The Tribunal referred to previous decisions in similar cases and found in favor of the appellant, rejecting the Revenue's appeal.