9911796707
TMI Blog2006 (11) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Appellant. Shri N.J. Gheewala, Consultant, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - This is an appeal by the department against the Commissioner's order No. 10/MP/2000, dated 31-10-2000. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : (a) The appellant reportedly manufactured what is known as crepe yarn or high twisted yarn. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled, inter alia, on the following grounds : (a) Crepe yarn or high twisted yarn is manufactured out of twisted yarn/texturised yarn by subjecting yarn to heating process and the process of churning which involves simultaneous twisting and untwisting of yarn. This process of churning of texturised yarn infuses new properties on the yarn. And the resulting crepe yarn is clearly a distinguishable p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... twisting because low, average and hard/voile twists cannot produce the yarn required for crepe fabrics. As analysed above, twisted yarn can be one of the inputs for the manufacture of crepe yarn and it itself cannot be regarded as crepe yarn. Therefore, when the party undertakes the aforesaid process, he manufactures a new commodity with different quality, properties, name and end-use. In terms o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner in his order also referred to cases like Order-in-Appeal No. RJB/SRT-I/568-572/99 dated 11-5-99 in respect of M/s. Rajlon Crimpers, Order-in-Appeal No. RJB/SRT-I/568-572/99 dated 11-5-99 in respect of M/s. Radha Madhav Tex Pvt. Ltd. and Order-in-Appeal No.RJB/SRT-I/376/99 dated 25-2-99 in respect of M/s. Topiwala. 6. On behalf of the respondents it was also submitted that the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
