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2011 (11) TMI 325 - CESTAT, NEW DELHIRebate claim filed under Rule 18 of Central Excise Rules, 2002 on export of processed cotton fabric on payment of duty - duty paid from the accrued deemed credit on non-duty paid grey fabrics in terms of Notification No.53/2001-CE (NT) dt.29.6.01 and 6/2002-CE (NT) dt.1.3.02 - grey fabric being input in processing of cotton fabric – Held that:- The issue stands decided in favor of assessee by the various decisions of the Tribunal holding that credit of duty paid on yarn, chemical and other inputs used in the manufacture of grey fabrics, which are further inputs for the processed fabrics, would be available to the manufacturer of processed fabrics. Thus, rebate claim is granted. See CCE, Ahmedabad vs. Suzuki Synthetics (2007 - TMI - 3065 - CESTAT, Ahmedabad)
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