SIYARAM SILK MILLS Vs. CCE

JUDGEMENT

(1.) BRIEFLY stated that facts of the case are as follows:

(2.) THE appellants herein manufactured man -made fabrics for the purpose of manufacturing the fabric they also manufactured the yarn at single stage. They pay duty on yarn at single stage and captively consumed it for doubling and multifolding the said yarn. Thereafter the said double yarn or multifolded yarn is used captively without payment of duty in the manufacture"of man -made fabric.

(3.) LD . Advocate Shri R.K. Kapoor in support of his case as mentioned above relies on Apex Court's Judgment in the case of CCE, Jaipur v. Banswara Syntex Ltd. .