9911796707
TMI Blog1995 (10) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... esident]. Since after hearing both parties I find that in respect of an identical issue, the Collector of Central Excise (Appeals) ), Trichy, by order dated 14-8-1995 has granted relief in favour of the assessee accepting the contention that cotton carded/combed known as sliver coming under the Tariff Heading 5202 is not marketable and therefore not liable to excise duty under the Act and si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcluded from the notification applicable to Modvat scheme of capital goods and the proceedings culminated in the present impugned order. He submitted that so far as the goods namely sliver which emerges as an intermediate product is concerned, the Bombay High Court in the case of M/s. Gokalchand Rattanchand and Woollen Mills Pvt. Ltd. v. UOI reported in 1992 (61) E.L.T. 566 (Bom.) has held that ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cheme is not relevant. He further submitted that in respect of the identical goods the C.C.E. (Appeals), Trichy, by his order dated 14-8-1995 accepting the plea of the party in that case about the nonmarketability of the goods in question has granted relief and in as many as more than 20 cases for various parties in similar situations relief had been granted by remanding the order to the original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I further find that an order in favour of the assessee in respect of the identical goods in similar situation has been passed by the C.C.E. (Appeals), Trichy, a copy of which has been produced before me and which was also perused by the learned DR who also accepted the correctness of the plea canvassed by the learned Counsel in this regard. I am further informed from the bar by the learned Couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cture of a dutiable notified end product will call for an examination. I am fortified in this view by the ratio of the ruling of the Bombay High Court cited supra. Therefore, for the reasons stated above, I am of the view that the impugned order has to be set aside and the matter remanded to the original authority for consideration of the issue as to whether the intermediate product namely cotton ..... X X X X Extracts X X X X X X X X Extracts X X X X
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