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Mafatlal Industries Ltd. Vs. Collector C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1991)LC65Tri(Mum.)bai

1. The aforesaid appeals arise out of the orders of the Collector (Appeals) listed above against each. All these appeals arise out of the common issue excepting some minor variations which are discussed individually and hence they were heard together and we propose to dispose of through this common order. It is needless to elaborate the facts of the case in detail. The appellants manufacture cotton yarn, non-cellulosic spun yarn and cellulosic yarn and they consume these varieties of yarn captively in the manufacture of fabrics. They had been paying duty on these yarn captively consumed in the manufacture of fabrics till the Delhi High Court in its judgment dated 16-10-80 reported in 1981 ELT 887 allowed the Writ Petition challenging the levy of Central Excise duty on yarn captively consumed in the manufacture of fabrics. Thereafter, the appellants stopped paying duty on yarn captively consumed. The department have taken up the matter by way of SLP before the Supreme Court [It is repo...