TMI Blog2008 (2) TMI 806X X X X Extracts X X X X X X X X Extracts X X X X ..... llants were man-made fabrics. These fabrics were cleared by the appellants on payment of duty. Therefore, the movement of grey fabrics to the job worker and the return of man-made fabrics to the appellants were in accordance with the above statutory provisions. As the appellants had cleared the man-made fabrics on payment of duty no demand can be raised on the appellants in respect of duty payable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of duty. The grey fabrics found to have been cleared without payment of duty, were processed into man-made fabrics by job workers. These were received back by the appellants and cleared on payment of duty after undertaking various processes including export packing. The lower authorities have held the view that grey fabrics themselves were final products of the assessee and should have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. We have studied the case records and considered the submissions. Rule 4(5)(a) of CCR is reproduced below :- The CENVAT credit shall be allowed even if any inputs or capital goods as such or after being partially processed are sent to a job worker for further processing, testing, repair, re-conditioning or any other purpose, and it is established from the records, challans or memos or any oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facturing processes, to some other premises and to bring back such goods to his factory, without payment of duty, and allow these goods to be removed on payment of duty. 4. We find that in the instant cases, the inputs received by the appellants were duty paid yarn and the finished goods received from the job worker and cleared by the appellants were man-made fabrics. These fabrics were cleared ..... X X X X Extracts X X X X X X X X Extracts X X X X
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