TMI Blog2016 (6) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... cs as input/ intermediate products. Rule 4(5)(a) of the Cenvat Credit Rules as also Rule 12B permits such goods to be sent to the job worker for further processing and after processing by the appellant assessee on payment of appropriate duty. Under the circumstances, we find that the view taken by the Commissioner to consider these goods as finished goods is totally erroneous and the demand of duty itself is without the sanction of law. - No demand - Decided against the revenue. - Excise Appeal No. 53 of 2008 - Ex (DB) & Excise Appeal No. 253 of 2008 -EX[DB] - Final Order Nos. 52101-52102/2016 - Dated:- 9-6-2016 - MS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND MR. V. PADMANABHAN, MEMBER (TECHNICAL) For the Petitioner : Ms. Surbhi Sinha, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. However, he took the view that these grey fabrics, after processing, have been cleared on payment of duty of ₹ 16,46,801/-. If the duty had been paid at the stage of grey fabrics, the appellant-assessee would have paid an amount of ₹ 12,55,753/- which would have been available as cenvat credit to the job worker who in turn would have had to pay the duty on the processed fabrics to the extent of ₹ 1646801/-. Accordingly, he ordered recovery of the difference of ₹ 16,46,801/- - ₹ 12,55,753/- = ₹ 39,1048/-. 3. The appellant-assessee has challenged the order of the Commissioner on the ground that grey fabrics will have to be considered as inputs since the final products cleared was processed fabrics. Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant assessee on payment of appropriate duty. Under the circumstances, we find that the view taken by the Commissioner to consider these goods as finished goods is totally erroneous and the demand of duty itself is without the sanction of law. We also find that the issue is well settled by many decisions of this Tribunal. In the case of Valentino Syntex Pvt. Ltd. Vs. Commissioner of C. EX., Jaipur 2009 (245) ELT 522 (Tri.-Del). On identical facts, Tribunal has held as follows:- 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 by the appellants on payment of duty. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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