CESTAT on inclusion of value of cotton and waste, for determining entitlement for DTA clearance

M/s Parasrampuria International Vs CCE Indore (CESTAT Delhi) Appellant, M/s. Parasrampuria International, A Division of Parasrampuria Synthetic Ltd., Sector-III, Pithampur, (hereinafter referred to as the Appellant Company) are a 100% EOU engaged in the manufacture of Polyester Cotton yarn and Polyester blended yarn falling under sub-heading no.5505.10, 5515.20, 5202.10, 5202.99, 5509.21 and 5509.22 of the Central Excise Tariff for export. Shri S.K. Chabra is the Managing Director of the appellant company and Shri S.V. Sharma is the Asstt. General Manager of the appellant company during the pe...