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2016 (7) TMI 86 - CESTAT NEW DELHI

2016 (7) TMI 86 - CESTAT NEW DELHI - TMI - Grey fabric manufactured to the job worker - whether is required to be treated as intermediate products so as to invoke provision of Rule 16(B) - Held that:- In the case of M/s. Valentino Syntex Pvt. Ltd. Vs. CCE Jaipur [2008 (2) TMI 806 - CESTAT, NEW DELHI ] while considering an identical issue, it was held that the grey fabric manufactured by the assessee out of duty paid yarn and cleared to the job worker for further processing and subsequently recei .....

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uty on the final product. Inasmuch as the appellant has admittedly paid the duty on the grey fabrics which have come back to them from the job worker, we fully agree with the learned advocate that entire exercise was only a paper exercise leading to a revenue neutral position.- Decided in favour of assessee - Excise Appeal No. 2519 of 2007 & E/M/50079/2016 - FINAL ORDER NO . 51887 /2016 - Dated:- 3-5-2016 - MS ARCHANA WADHWA, MEMBER (JUDICIAL) AND MR. V PADMANABHAN, MEMBER (TECHNICAL) For the Pe .....

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ng further cleared from the job workers factory under the instruction of present appellant. The duty on the grey fabrics is being paid by the present appellants. 2. Revenue entertaining a view that the grey fabrics manufactured by the appellant cannot be considered to be intermediate goods so as to apply the provisions of Rule 16(B). As per the Revenue, the grey fabric are required to be considered as the final excisable goods and were required to be cleared on payment of duty. Accordingly, proc .....

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mposition of penalty. 4. The order passed by the original adjudicating authority was further confirmed by the Commissioner (Appeals). Hence the present appeal. 5. We find that the short question required to be decided in the present appeals of the appellant is whether grey fabric manufactured by the appellants and sent by them to the job worker is required to be treated as intermediate products so as to invoke provision of Rule 16(B). We find that the issue is no more res intigra. In the case of .....

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