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2015 (12) TMI 1155 - AT - Central ExciseAvailment of concessional rate of duty in terms of Notification No.14/2002-CE, dt.01.03.2002 - Held that:- Explanation-II of the said notification provides for the purpose of condition specified in the said notification, textile yarn or fabrics shall be deemed to have duty paid even without production of documents evidencing payment of duty thereon. The larger bench of the Tribunal in the case of Arvind Products Ltd. vs.CCE & ST, Ahmedabad-[2014 (11) TMI 79 - CESTAT AHMEDABAD] in the context of Explanation-II of notification No.14/2002-Ce grey fabrics purchased from the market may be deemed to be duty paid eligible to exemption under Sr.No.16 of the said notification when processed. Reference was answered in favour of the assessee and against the Revenue. - appellant claimed benefit for the finished goods under Sr.No.16, We find that in all the cases, the assessees received unprocessed textile fabrics for the processing, so, the appeals before us are covered by the decision of the larger bench of the Tribunal in the case of Arvind Products Ltd. (supra). - Impugned order is not sustainable - Decided in favour of Revenue.
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