1981 (7) TMI 243

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tre in support of the petitioners case at the time of the personal hearing. 2. The petitioners claim is that the yarn falling under T.I. 18E of Central Excise Tariff produced by them should be charged to duty in the unsized form in which it is cleared at the spindle point. However, since they have been using the yarn for captive consumption after sizing, the lower authorities have charged dut .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y from them in the particular case at a point of clearance other than the spindle point, when in all others they are going by the stage and form of clearance at the spindle point. 3. Government see considerable force in the petitioners contention. Government have already taken a view in the Orders in Revision No.- 720-722/80, dated 26-7-1980 to the effect that in the cases where goods are used .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X