1980 (10) TMI 78

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..... sonal hearing end have examined the records of the case. 2. The facts of the case are that the applicants produced yarn falling under Tariff Item No. 18 18E of the Central Excise Tariff and yarn produced was captively consumed by them for manufacture of fabrics. The applicants clear the yarn after paying the duty at the spindle stage and transfer it to the fabric section where the product was .....

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..... nning to their Weaving Department whereas the yarn used in the Weft stage is not sized at all. Government therefore accept the applicants' arguments that the yarn should be assessed on its form and weight in which it is cleared in this case for captive consumption at the spindle stage. 5. The order-in-appeal is therefore set aside and the revision application is allowed with consequential relief .....

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