2005 (3) TMI 502

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..... [Order (Oral)]. The Revenue s appeal is against Order-in-Appeal No. 14/2002 dated 12-7-2003 passed by the Commissioner of Central Excise (Appeals), Trichirapalli. 2. The appellants manufactured Polyester Viscose Blended Yarn and Cotton Polyester Yarn. They take Cenvat credit on the Polyester Fibre, which is input. Revenue proceeded against the respondents on the ground that the notiona .....

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..... wed. The ld. Advocate for the respondents contended that there is no allegation by the Revenue of clandestine removal or production. In these circumstances, the credit taken cannot be denied and the demand of duty is not legal. It was also contended that the quality of yarn was not always good and whenever the quality of yarn is poor, the wastage tends to be more. Revenue has not conducted any exp .....

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