2002 (11) TMI 772

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..... on issue is involved in these appeals, therefore, these are being taken-up together. 2. In these appeals, the duty is confirmed for the period from May-June, 2001. 3. Brief facts of the case are that the appellants are engaged in the manufacture of different kinds of fabrics. Appellants purchased duty-paid yarn from the market, which was used as input in the manufacture of fabric. The yarn p .....

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..... tile and Textile Articles) Act, 1978, cannot be used for payment of Additional Duty of Excise under Additional Duty of Excise (Goods of Special Importance) Act, 1957. 5. We find that this issue is now settled by the Tribunal in the case of Reliance Industries Ltd. vs. CCE, reported in 2002 (52) RLT 734. In the above mentioned decision, the Tribunal after taking into consideration the relevant p .....

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