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CCE, Jaipur-II Versus M/s RSWM Limited (Vice- Versa)

2016 (7) TMI 549 - CESTAT NEW DELHI

Categorisation of grey fabrics - Job work - cenvat credit - duty demand - Held that:- The categorisation of grey fabric will need to be done with reference to the final products cleared from the hands of appellant-assessee. It is not in dispute that the ultimate products which has been exported by the appellant-assessee are processed fabrics and the appropriate duty has been paid at that stage by them. Keeping this in view, we have no hesitation in categorising the grey fabrics as input/ interme .....

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demand of duty itself is without the sanction of law. We accordingly set - aside the order dated 28.09.2007 of the Commissioner. - Decided in favour of assessee. - Excise Appeal No. 259 of 2008 - Ex (DB) and Excise Appeal No. 3244 of 2007 - Ex (DB) - Final Order Nos. 51945-51946/2016 - Dated:- 3-5-2016 - Ms. Archana Wadhwa, Member (Judicial) and Mr. V. Padmanabhan, Member (Technical) Shri Govind Dixit, DR for the appellant - Revenue Shri B. L. Narasimhan, Advocate for the respondent- assesse ORD .....

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e permission granted by the Commissioner under Rule 4(6) of the Cenvat Rules, the Central Excise duty payable on the processed fabrics was discharged by the appellant - assessee, but cleared directly for export from the premises of the job worker. Proceedings were initiated against the appellant- assessee demanding the 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 Ru .....

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the duty payable amounting to ₹ 81,71,751/- will need to be recovered from appellant-assessee. However, he took the view that these grey fabrics, after processing, have been cleared for export on payment of duty of ₹ 83,66,994/- paid out of the cenvat credit accumulated with the appellant-assessee. If the duty had been paid at the stage of grey fabrics, the appellant-assessee would have paid an amount of ₹ 81,71,751/- which would have been available as cenvat credit to the job .....

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ere would be no justification to demand duty at the intermediate stage on the grey fabrics. On the other hand, Revenue has also filed appeal against that portion of the order of the Commissioner in which he has ordered recovery of only the difference amounting to ₹ 1,96,243/-. The contention of the Revenue in the appeal is that the Commissioner ought to have demanded full duty on the grey fabric amounting to ₹ 81,70,751/-. 4. Heard the ld. Advocate for the appellant-assessee as well .....

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