TMI Blog2017 (6) TMI 851X X X X Extracts X X X X X X X X Extracts X X X X ..... lants - appeal allowed - decided in favor of appellant. - E/55402/2013-DB - A/61065/2017-EX[DB] - Dated:- 9-6-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Shri Naveen Bindal, Advocate for the Appellant Shri Vijay Gupta, A.R. for the Respondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order denying the benefit of Notification No.14/2002- CE dated 01.03.2002. 2. The facts of the case are that the appellant manufactured Man made Processed Knitted Fabrics classifiable under Tariff sub Heading No.6002.93 of Central Excise Tariff Act, 1985. The appellant paid the concessional rate of duty on the said goods in terms of Notification No.14/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, but as per explanation to the exemption notifications creates a legal fiction, specifying that for the purpose of conditions of this notification, textile yarn or fabrics shall be deemed to have been duty paid even in the absence of production of documents evidencing payment of duty thereon, as no duty is payable on Textile Fabric. Therefore, the appellant is not required to produce duty paying documents. 5. Further, the said issue came up before the Hon ble Apex Court in the case of Sports Leisure Apparel Limited (Supra) , wherein the Hon ble Apex Court observed as under: 14. We have already produced the relevant portion of Notification No.15/2002, in particular condition No.4 contained therein as well as explanation II ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tes of duty of nil or 12% adv. In the case of textile fabrics subject to the condition that the goods should have been made from textile yarns or fabrics on which the appropriate excise duty or CVD has been paid. It may, however, be noted that Explanation II to the Notification makes it abundantly clear that all fibres and yarns are deemed to have been duty paid even without production of documents evidencing payment of duty. Therefore, the manufacturer is eligible for the rates prescribed in the notification. The only condition that has to be satisfied is with regard to availment or non-availment of cenvat credit, as the case may be. It is thus made clear that the benefit of the rate of duty should be allowed without insisting upon an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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