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2008 (2) TMI 806 - AT - Central ExciseDemand and interest - Grey fabrics - job-work - applicability of Rule 4(5)(a) of Cenvat Credit Rules, 2002 - Held that: - the inputs received by the appellants were duty paid yarn and the finished goods received from the job worker and cleared by the appellants were man-made fabrics. These fabrics were cleared by the appellants on payment of duty. Therefore, the movement of grey fabrics to the job worker and the return of man-made fabrics to the appellants were in accordance with the above statutory provisions. As the appellants had cleared the man-made fabrics on payment of duty no demand can be raised on the appellants in respect of duty payable on the intermediate product grey fabrics - demand set aside - appeal allowed - decided in favor of appellant.
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