Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

The Commissioner, Central Excise, Jaipur-II Versus M/s. Radha Mohan Textiles (P) Ltd. And Vice-Versa

2016 (6) TMI 872 - CESTAT NEW DELHI

Cenvat Credit - Job Work - assessee sent their grey man-made fabrics to the job worker for processing and return - Revenue took the view that these goods, being in the nature of finished products, cannot be cleared to the job worker under Rule 4(5)(a) read with Rule 12B of Central Excise Rules, 2002 - Held that:- It is not in dispute that the ultimate products which has been cleared by the appellant-assessee are processed fabrics and the appropriate duty has been paid at that stage by them. Keep .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

on 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, Advocate For the Respondent : Shri S.K. Shoran, DR ORDER PER: V. PADMANABHAN: These two appeals one by the appellant assessee and other by the Revenue are directed against the order of the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

excise duty on the grey fabrics cleared to the job worker, taking the view that these goods, being in the nature of finished products, cannot be cleared to the job worker under Rule 4(5)(a) of the Cenvat Credit Rules which envisaged as under: 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.... 2. The Commissioner in his order-in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e 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 w .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ing to ₹ 12,55,753/-. 4. Heard the ld. Advocate for the appellant-assessee as well as ld. DR. 5. The crux of the matter lies in the categorisation of grey fabrics. This could become input/ intermediate products if the final products are processed fabrics. However, if we look at grey fabrics independently, it could be categorised as finished product also. We find that the issue is extremely simple and straightforward. The categorisation of grey fabric will need to be done with reference to .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version