2003 (7) TMI 551

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..... Shri Arun Chopra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. Sidhvan Yarn Ltd. was engaged in the dyeing of textured polyester yarn. It availed of the exemption contain Entry 116A of the Table to Notification 4/97, as it stood at the relevant time. This entry exempted from duty in excess of duty at Rs. 6/- per kilogram dyed, pritned, bleached and mercerised yarn .....

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..... assessee and on Gautam Suri its director and on Deepak Prakash, its excise clerk. Hence these appeals. 2. The contention of the counsel for the appellants is that the pineapple cone (paper cone in the shape of roughly pineapple) is used in order to wind the yarn, after it is dyed. This is done to facilitate winding of the yarn to the beam which is used to contain yarn required for weaving. The .....

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..... is concerned, it is only credit taken of the duty paid on machinery that is specifically used in any of the specified processes that is prohibited. The condition does not prohibit credit of duty paid on machinery or equipment which is used in other processes. As we have noted, the pineapple cone that the appellant uses has no role whatsoever in the process of dyeing. It only facilitated transfer o .....

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