2015 (3) TMI 378

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..... ence of any fabric having emerged at the intermediate stage. Therefore, the ratio of the decision in the case of Amristar Swadeshi Woollen Mills (2004 (3) TMI 624 - CESTAT, NEW DELHI) would squarely apply. - Decided in favour of assessee. - Appeal Nos.E/3582 & 3583/2004 - Final Order Nos. A/238-239/2014-WZB/C-II(EB) - Dated:- 5-3-2014 - P R Chandrasekharan and Anil Choudhary, JJ. For the A .....

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..... he appellant submits that the shawls are directly woven form the yarn in running length and between two shawls there would be dividing lines. The job-worker supplies such shawls in running length to the appellant, who on receipt of the same, cuts through the dividing lines and after undertaking certain finishing processes, packs and sells the good. The contention of the Revenue is that, during the .....

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..... at no fabric emerges during the intermediate stage. The ratio of the said decision supplies squarely to the facts of the present case and accordingly he pleads for allowing the appeal. 4. The learned Additional Commissioner (AR) for the Revenue reiterates the findings of the lower authorities. 5. We have carefully considered the submissions made by both the sides. In the present case, the sh .....

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