Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2020 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (2) TMI 441 - AT - Central ExciseCENVAT Credit - scope of SCN - process amounting to manufacture - allegation that the Appellants had not paid additional excise duty at each stage of manufacture of fabrics i.e. bleaching, dyeing and printing, which then subjected to captive consumption - HELD THAT:- This Tribunal, while remanding the matter to the learned Commissioner (Appeals), directed him to consider the benefit of MODVAT Credit and export benefit admissible to them. In the remand proceedings, the learned Commissioner (Appeals), though allowed MODVAT benefit relating to the process of bleaching and dyeing, but denied credit to the process of printing, observing that no further process thereafter being carried out, hence the Appellants are not eligible. The demand has been calculated alleging that the Appellant had failed to discharge the duty at each stage of manufacture i.e. bleaching, dyeing and printing. In other words, while proposing to recover duty, the process of printing was also considered as a process of manufacture. Therefore, denying credit holding that the process of printing does not amount to manufacture, is contrary to the very basis of show cause-cum-demand notice, hence, cannot be sustained. Credit allowed - appeal allowed - decided in favor of appellant.
|