TIRUPATI JUTE INDUSTRIES (P) LTD. Vs. CCE

JUDGEMENT

(1.) Heard Shri U.P. Moitra, ld. Consultant for the appellants and Shri J.R. Madhiam, ld. JDR for the respondent.

(2.) Shri Moitra submits that conversion of one stage of yarn (Bobin stage) into another (reel hank stage) does not amount to manufacture. It is a continuous process of manufacture in which winding of bobbin is only in intermediate process. He submits that the condition to predeposit may kindly be waived.

(3.) Ld. JDR, Shri Madhiam, insists for predeposit.