9911796707
TMI Blog2010 (5) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. Shri C. Dhanasekaran, SDR, for the Respondent. [Order]. - Heard both sides. The appellants manufactured the impugned cotton yarn in their Manaparai unit and the same on payment of duty was sent to their Paravai unit. They took credit of the duty paid on such yarn in their Paravai unit. Subsequently, the impugned yarn was cleared without payment of duty under CT-1 certificate obtained by Lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch duty paid inputs, in respect of which credit has been taken, either for home consumption on reversal of the credit or for export or export processing without payment of duty. In the instant case, yarn obtained on payment of duty has been sent for export processing without payment of duty as permitted under Notification No. 43/2001. Hence the activity undertaken by the appellants appear to be w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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