2004 (11) TMI 393

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..... Order per : S.S. Kang, Vice-President]. The appellant filed these appeals against the adjudication order passed by the Commissioner (Appeals). In this case benefit of Modvat credit in respect of Partially Oriented Yarn is denied to the appellant on the ground that it is used in the manufacture of Texturised Yarn and the appellants were treated as an independent texturiser. The contention of .....

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..... ntion of the Revenue is that as per the provision of Cenvat Rules independent texturiser who manufactured texturised yarn are not entitled for the benefit of credit in respect of inputs. Therefore, the demand is rightly barred by time. 3. We find that in this case the appellant is not clearing the texturised yarn nor they are texturising Partially Oriented Yarn. The duty paid Partially Oriented .....

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