9911796707
TMI Blog2015 (9) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... an, JJ. For the Petitioner : Mr. Yashank Adhyaru, Sr. Adv., Mr. Rupesh Kumar, Adv., Mr. Arijit Prasad, Adv., Mr. Jitin Singhal, Adv., Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. Rohan Shah, Adv., Mr. K. R. Sasiprabhu, Adv., Mr. Vishnu Sharma, Adv., Mr. Somiran Sharma, Adv., Ms. Shilpa Balani, Adv., Ms. Swati Jain, Adv., Mr. B. P. Raman, Adv., Mr. Alok Yadav, Adv. ORDER The respondent-assessee is engaged in the manufacture of polyester filament yarn (hereinafter referred to as the 'yarn'). During the production of this yarn, it is wound on bobbins/ tubes to a standard size of 8 to 9 kg. In some cases, due to mechanical/ operational defects, the threads of yarn get broken before reaching the standard siz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as 'CEGAT'), in appeal, set aside the order of the Collector. The order of the CEGAT was challenged by filing appeal in this Court. The appeal of the Revenue was disposed of by this Court resulting into remand of the case back to the CEGAT for proper consideration inasmuch as in the opinion of this Court, some of the aspects were not discussed properly and considered by the CEGAT. After remand, the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') has again come to the same conclusion for which it has given detailed reasons in the impugned order which is the subject matter of the present appeal. We need not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to this same waste, the officer who carried out the stock taking, explained to the Additional Commissioner that the waste included waste at the yarn stage. He also has stated that the waste stored outside the factory included yarn waste. Even the letter of the Supdt. under which the assessee was directed to account waste, category wise, notes that waste arises at the yarn stage. These observations of facts from time to time by the field officers having charge of the appellant's factory confirm that the part of yarn was treated as waste. Waste yarn arises only after production of yarn on machines. This makes it clear that part of the yarn entered in the log sheet account was subsequently treated as waste. Therefore, there is merit in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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