2003 (10) TMI 448

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..... ondent. [Order per : K.D. Mankar, Member (T)]. The appeals relate to duty demand on polypropylene yarn manufactured by the appellants, which was captively consumed in the manufacture of the polypropylene narrow woven fabrics. The appellants cleared the said fabrics on payment of duty. Therefore, the appellants did not pay any duty on the polypropylene yarn, claiming exemption available u .....

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..... pellants through the impugned orders on the captively consumed yarn. 2. Heard both sides. 3. While in the appeals several issues have been raised, the learned Counsel for the appellants, submits that even in the event it is conceded that the appellants are liable to pay the duty that is demanded on the captively consumed yarn, they are entitled to seek adjustment of duty paid by them at the fa .....

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..... lants that the yarn captively consumed and that sold to independent customers is qualitatively different hence, price based on costing is correct and that based on sale to independent buyers as adopted by the Deptt. is improper. We find that the assessee had not produced before the authorities below any material to substantiate its contention that the yarn sold to independent customers is qualitat .....

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