2003 (12) TMI 525

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..... he Respondent. [Order per : Gowri Shankar, Member (T)]. The appellant was engaged in doubling of yarn that it manufactured in its factory. Cleared such doubled yarn without payment of duty. Notice issued to it proposed to demand duty on such doubled yarn on the ground that doubling is a process of manufacture specified in note 4 to chapter 55 of the Central Excise Tariff. The appeal is a .....

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..... objection. 3. It is now settled law that Modvat credit cannot be denied solely on the ground that it was not claimed when the goods were cleared. The Commissioner (Appeals) does not adduce any material in support of his view that the appellant, despite knowing that duty was payable on the doubled yarn, failed to do so. The appellant s contention was that the goods were exempted from payment of d .....

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