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2009 (5) TMI 193 - AT - Central ExciseFabrics - In this case there is no dispute about the availability of the concessional rate of duty under Notification No. 14/02-CX. (Sl. No. 16) to the processed knitted fabrics made in the appellant’s factory from yarn stage in a continuous process. The dispute is only in respect of the quantity of the processed, knitted fabrics which were manufactured out of, grey/unprocessed fabric purchased from the market, which according to the Revenue cannot be treated as duty paid fabrics, - in view of the provisions of Explanation II to Notification No. 14/02-C.E., only the unprocessed fabric is to be treated as duty paid - exemption to unprocessed knitted fabrics in Sl. No. 14 of this notification is not an unconditional exemption and is subject to condition that such unprocessed knitted fabrics had been made out of duty paid yarn and no Cenvat credit has been taken and in view of this any unprocessed fabric purchased from the market cannot be treated as unconditionally exempt from duty and hence non-duty paid
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