2008 (9) TMI 743

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..... . Chacko, Member (J)]. In this appeal filed by the Revenue, the short question arising for consideration is whether Modvat credit on Viscose Staple Fibre which was used in the manufacture of Viscose Blended Cotton Yarn during the period September 94 Oct. 94 could be denied to the respondents on the ground that, during such period, the intermediate product viz. carded/combed cotton (which .....

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..... settled through a line of decisions, one of which cited by the counsel is Commissioner v. Mettur Spinning Mills, 2001 (135) E.L.T. 678 (Tri.-Chennai). It is submitted by the ld. Counsel that carded/combed cotton was not an excisable goods and hence Viscose Staple Fibre, which was used in the manufacture of Viscose Blended Cotton Yarn, which was a final product specified under Rule 57A during the m .....

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