2015 (10) TMI 351

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..... concerned, the Tribunal has observed in the impugned order that the authorities are treating 'loss' and 'waste' as the same i.e. there was 'waste' of 6.5% of the base yarn during texturizing. In view thereof, we are of the opinion that the case of the respondent-assessee was squarely covered by the decision in the case of Modipon Ltd.(supra) as mentioned above and the Tribunal rightly allowed the .....

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..... waste due to conversion of base yard and in the show cause notice duty was demanded. Show cause notice was amended after one year by substituting the word 'loss' in place of the word 'waste'. It is not in dispute that on waste no duty is payable and this aspect has been dealt with by the Tribunal in Modipon Ltd. vs. C.C.K.Meerut,[1999(114)ELT 359]. Insofar as the present case i .....

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