TMI Blog2013 (11) TMI 1223X X X X Extracts X X X X X X X X Extracts X X X X ..... brics are not declared in the respective notification, the deemed credit would not be admissible - The objection had not been accepted by the department on the ground that in terms of the provisions of Cenvat Credit Rules, deemed credit would be admissible to the manufacturer of final products even if the declared inputs were not used directly by such manufacturer - the Government itself has now accepted the position that deemed credit would be available in respect of grey cotton /man made fabrics received by the processor for processing for export under bond or for clearance for home consumption – There was no infirmity in the order – Decided against Revenue. - Appeals Nos.526, 527,528 & 529/2006- EX (SM) - Final Orders Nos.57887-57890/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order by reiterating the grounds of appeal and pleaded that since during the period of dispute, grey fabrics were fully exempt from duty, the deemed credit in terms of notification no.6/2002CE (NT) and its predecessor notification was not available, as this deemed credit notification is not applicable when the goods are fully and un-conditionally exempt from duty. He also pleaded that the grey fabrics are not specifically mentioned in these notifications. He also relied upon the Tribunal s judgement in the case of Machine Builders reported in 1996 (85) ELT 576 wherein it has been held that intention is not to deem that the inputs which actually did not suffer duty are inputs which suffered duty and hence, no deemed credit would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certain inputs for textiles in respect of which, deemed cenvat credit would be available at the rates specified in these notifications. There is no dispute that the fabrics are not mentioned as input for the purpose of deemed credit. However, in the manufacture of grey fabrics, duty paid yarn and other inputs may have been used. The point of dispute is as to whether the deemed credit at the rates specified in these notifications would be admissible in respect of grey fabrics purchased from the market and subjected to processing. I find that this very issue has been dealt with in the Tribunal s Final Order No.821-834/2011 dated 4.11.11 and the Tribunal in this judgement had held that deemed credit would be admissible in respect of grey fabri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot directly used for processing of the fabrics. Further, in the case of Damini Printers (P) Ltd. Vs. CCE, Noida -2005 (191) ELT 653 (Tribunal-Delhi) , it stands held that the deemed credit is available in respect of grey fabric brought in the factory for processing. Reference can be made to another decision of the Tribunal in the case of CCE, Jaipur-II Vs. Bohra Synthetics P. Ltd. reported in 2008 (230) ELT 533 (Tribunal-Delhi). 8. Inasmuch as the issue stands decided by the various decisions of the Tribunal, I find no reason to take different view. Accordingly, the impugned orders are upheld and the appeals filed by the Revenue are rejected. 6. Ongoing through the order-in-original dated 8.3.2013 passed by the Addl. Commissioner, Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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