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2015 (10) TMI 1033 - AT - Central ExciseDenial of CENVAT Credit - Whether for the month of April 2003, the appellant have taken cenvat credit in respect of the inputs in process, without including the value of the processing chemicals and processing charges - Held that:- Appellant for the calculation of cenvat credit, as per the formula prescribed in notification 35/03-CE NT dated 10.04.2003, have also included the value of the colours, processing chemicals and processing charges while they should have calculated quantum of cenvat credit only on the value of grey fabrics, this allegation is denied by the appellant. So far as the question of admissibility of the cenvat credit on the processing charges is concerned, we are of the view that this issue stands decided against the appellant by the Tribunal's judgment in the case of BB Shah P. Ltd. vs CCE Jaipur-II reported in [2007 (10) TMI 202 - CESTAT, NEW DELHI]. From the order in original passed by the Assistant Commissioner and from the order in appeal, it is not clear as to on what basis the Department has concluded that the cenvat credit has been calculated on the value of the grey fabrics including the value of the processing charges and the value of the colours and chemicals. In view of this, the impugned order is set aside - Matter remanded back - Decided in favour of assessee.
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