2004 (5) TMI 345

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r the Respondent. [Order per : Justice K.K. Usha, President]. -  In this appeal at the instance of the Revenue challenge is against the order passed by the Commissioner (Appeals) dated 30-11-1998. The respondent is engaged in the manufacture of, inter alia, cotton fabrics, man-made fabrics and towelling cloth falling under Chapters 52, 55 and 58 of the Schedule to the Central Excise Tariff .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s also held that no separate account was maintained from raw material stage for consumption of inputs in dutiable and modvatable and non-modvatable final products and that no documentary evidence was given in support of availment of proportional credit. Aggrieved by the order the assessee filed an appeal. Commissioner (Appeals) under order dated 30-11-1998 took the view that credit on the bleachin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or processing goods falling under Chapter 59 based on the norms of BTRA is acceptable. In the present case, the Revenue has no alternative contention that if BTRA is not acceptable what should be the alternate name. We are also of the view that the Commissioner (Appeals) has correctly applied the ratio of the decision of the Supreme Court in Chandrapur Magnet Wires (P) Ltd. v. CCE, Nagpur - 1996 ( .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X