M/S. D.N.H. SPINNERS THROUGH ITS PARTNER vs COMMISSIONER OF CENTRAL EXCISE VAPI — C.A. No. 5032/2009

Case under Indirect Taxation : Central Excise Act, Central Excise Tariff Act Section III-B. Status: DISPOSED.

CNR: SCIN010192212009

DISPOSED

Filing Date

06-Jul-2009

Registration No

C.A. No. 5032/2009

Diary Number

19221/2009

Order Date

18-Sep-2025

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Data as of 03-Jul-2026

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Acts & Sections

Indirect Taxation : Central Excise Act, Central Excise Tariff Act Section III-B

Petitioner(s)

M/S. D.N.H. SPINNERS THROUGH ITS PARTNER

Adv. RAJEEV KUMAR BANSAL[P-1]

Respondent(s)

COMMISSIONER OF CENTRAL EXCISE VAPI

Adv. GURMEET SINGH MAKKER[R-1]

Hearing History

Judge: HON'BLE MRS. JUSTICE B.V. NAGARATHNA and HON'BLE MR. JUSTICE R. MAHADEVAN

18-Sep-2025

Next Week / Week Commencing / C.O.Week

17-Sep-2025

Next Week / Week Commencing / C.O.Week

11-Sep-2025

Fixed Date by Court

03-Sep-2025

Fixed Date by Court

06-Aug-2025

Fixed Date by Court

Orders

26-Jul-2016 ROP
26-Jul-2016 Office Report
26-Jul-2016 ROP
07-Apr-2016 ROP
07-Apr-2016 Office Report
07-Apr-2016 ROP
14-Dec-2015 ROP
14-Dec-2015 Office Report
14-Dec-2015 ROP
05-Mar-2014 ROP
06-Aug-2013 ROP
07-Aug-2012 ROP
18-Apr-2011 ROP
01-Apr-2011 ROP
31-Mar-2011 ROP
11-Mar-2011 ROP
View Full Judgment
casestatus.in Summary

Case Summary: M/S. D.N.H. SPINNERS v. COMMISSIONER OF CENTRAL EXCISE, VAPI Outcome: The Supreme Court dismissed all appeals (CA No. 5032/2009, 2680/2011, 2910/2011, and 14085/2015). The court held that D.N.H. Spinners' process of purchasing filament yarn or organic polymer (PET Chips) and processing it into textured yarn does not constitute "manufacture of filament yarn" under Notification No. 29/2004-CE, and therefore the company is not entitled to concessional excise duty at 8%. Next Steps: All pending applications stand disposed of. No further directions were issued. This case analysis is maintained by casestatus.in based on publicly available court records.

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