2006 (7) TMI 399

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..... Shri Prakash Shah, Advocate, for the Appellant. Shri Vimlesh Kumar, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The appellants are manufacturing polyester texturised yarn (PTY) out of partially oriented yarn (POY) and subsequently PTY is taken for twisting and dyeing. It is the appellants' case that they have paid duty on the PTY bef .....

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..... PTY is exempt subject to the condition that the same is manufactured out of duty paid PTY. In the present case, since the duty has been paid prior to taking the PTY for the subsequent processes of twisting and dyeing (the fact of payment of duty has been recorded in the impugned order-in-appeal also), we are of the view that the appellants have fulfilled the conditions under the said notification .....

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