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TMI Blog2016 (8) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... are decided by this common order. Briefly the facts of the present case are that the appellant is a manufacturer of HDPE/PP Fabrics and Sacks falling under CHH 3926 9079 and 3923 2990 respectively and they are availing cenvat credit on inputs. The Assistant Commissioner of Central Excise, Bangalore III Division issued show-cause notice no. 159/2010 dated 02.06.2010 and show-cause notice Sl. No. 169/2010 dated 29.06.2010 alleging that the assessee had taken cenvat credit of Rs. 27,557/- (Rupees Twenty Seven Thousand Five Hundred and Fifty Seven only) and Rs. 1,76,124/- (Rupees One Lakh Seventy Six Thousand One Hundred and Twenty Four only) in May 2009 and from June 2009 to March 2010 respectively on fabrics received from the other manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l before the Commissioner and the Commissioner passed the common Order-in-Appeal dated 14.12.2012 rejecting both the appeals on the ground that Rule 16 of the Central Excise Rules 2002 are not applicable in the instant case. On aggrieved by the said impugned order, the appellant filed the present appeals. 3. The learned counsel for the appellant submitted that the appellants have taken cenvat credit of duty paid on jumbo rolls of HDPE/PP fabrics supplied by other manufacturer in accordance with the provisions of Rule 16 of the Central Excise Rules 2002. The appellants have cut the jumbo rolls of HDPE/PP fabrics to the required size as per the requirement of the customers and cleared them under excise invoices on payment of duty. He further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me of removal, to the factory for being re-made, refined, re-conditioned or for any other reason. In such cases, the assessee shall state the particulars of such return in his records and shall be entitled to have cenvat credit of the duty paid as if such goods are received as inputs under the Cenvat Credit Rules, 2002 and utilize this credit according to the said rules. Receipt of duty paid goods in the factory of manufacturer for the purpose specified in said rule may be allowed even in respect of goods not manufactured by them subject to adherence of other conditions prescribed under Rule 16. 1.2. If the goods so returned are subjected to certain process which do not amount to manufacture, the manufacturer shall pay an amount equal to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (v) Head Shrink Technologies Limited Vs. CCE, Mumbai 2007 (220) ELT 437 (T) (vi) Ashok Enterprises Vs. CCE, Chennai 2008 (221) ELT 586 (T) (vii) Shree Textiles Vs. CCE, Jaipur 2010 (250) ELT 109 (T) (viii) CCE, Indore Vs. M P Telelinks Ltd. 2004 (178) ELT 167 (T) 4. On the other hand the learned AR reiterated the findings of the Commissioner and submitted that the appellant is only a trader and therefore he was not eligible to take cenvat credit and Rule 16 of the Central Excise Rules 2002 is not applicable in the present case. 5. I have heard the counsel for the parties and perused the material. The only question which needs to be decided in the present case is whether the cenvat credit taken on fabrics by the appellant in the f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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