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2016 (4) TMI 1109 - AT - Central ExciseCenvat credit on inputs namely, fabrics lying in stock or in process or on inputs contained in finished goods lying in stock as specified in the Table - appellant Company is a registered "Dealer" of grey fabric under the Central Excise Rules - Notification No. 35/2003-CE (NT) dated 10.04.2003 - Held that:- Grey fabrics directly purchased by processor from manufacturer, that would be undisputedly are input with the processor and merely because a dealer is introduced in between manufacturer and the processor, nature of product as input cannot undergo any change. So, the dealer is entitled to avail credit with Serial No. 1(c) of the Table as input. See COMMR. OF C. EX. & CUS., AHMEDABAD-I Versus RAJKAMAL TEXTILE TRADERS [2009 (2) TMI 476 - GUJARAT HIGH COURT] - Decided in favour of assessee
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