TMI Blog2007 (6) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order per : P.G. Chacko, Member (J)]. The appellants had got certain garments manufactured at the premises of one M/s. Celebrity Fashions Ltd. [M/s. CFL for short] by supplying the raw material (fabric) to them during the period August, 2003 to March, 2004, when the garments were dutiable. The appellants and M/s. CFL are family concerns. The practice which was prevalent durin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actured by M/s. CFL as job worker for the appellants were cleared for export in the name of the appellants. In the impugned order, learned Commissioner denied CENVAT credit on inputs to the appellants in respect of the garments so exported on 3 grounds: viz. (a) the input was not received in the factory of the appellants; (b) the appellants did not manufacture the garments; and (c) during a part o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. CFL as job worker without movement of fabrics from their premises to the premises of the latter. Admittedly, the garments manufactured by M/s. CFL in the name of the appellants were cleared for export. Therefore, according to learned Counsel, the appellants were entitled to avail CENVAT credit on the fabrics and consequently to claim refund thereof. On the other hand, learned SDR submits that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iculars to be entered in such document. It is the non-compliance with these provisions that has been pointed out by learned SDR while opposing the appellant s claim for CENVAT credit on inputs. According to learned Counsel this procedure is irrelevant inasmuch as, on the facts of this case, M/s. CFL (job worker) were retaining the raw material for job work instead of the same being physically supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by the other units. In this regime, perhaps, the provisions of sub-rules (3) and (4) of Rule 12B require a harmonious construction. In this view of the matter, prima facie, it appears to us that the appellants were eligible for the CENVAT credit in question and consequently they had a legitimate claim for refund. Accordingly, there will be waiver of pre-deposit and stay of recovery in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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