TMI Blog2017 (10) TMI 1184X X X X Extracts X X X X X X X X Extracts X X X X ..... alone of the appellant is not amount to manufacture. Even if input is not used directly by the manufacturer of final product declared in the notification but are contained in the said final product deemed credit of input is admissible. Therefore the input which was used by the principal for manufacture of processed fabrics, the appellant is entitled for the deemed credit, it is also admitted fact that the final goods was cleared for export by the appellant. Refund allowed - appeal allowed - decided in favor of appellant. - E/420/11 - A/90281/17/SMB - Dated:- 27-10-2017 - Shri Ramesh Nair, Member (Judicial) Shri N.S. Patel, Advocate For Appellant Shri S.V. Nair, Assistant Commissioner (AR) For Respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Counsel appearing on behalf of the appellant submits that the fabric received by the appellant was in running length, the appellant has carried out vital process such as cutting, ironing, folding and packing. Such packed fabric was exported, therefore the activity carried out by the appellant amounts to manufacture, hence the refund claim made under Rule 5 of CENVAT Credit Rules, 2004 was wrongly rejected. 3. Shri S.V. Nair, learned Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that the appellant admittedly received the processed fabric which has further undergone the process such as cutting, folding, packing etc. In this fact the appellant was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly carried by their principal and partly by them. Therefore the refund under Rule 5 cannot be denied on the ground that process alone of the appellant is not amount to manufacture. As regard the deemed credit the same was availed in terms of Rule 11 of CENVAT Credit Rules, 2004 which reads as under:- Rule11: Power of Central Government to notify goods for deemed CENVAT Credit : Notwithstanding anything contained in Rule 3, the Central Government may, by notification declare the inputs on which the duties of excise, or additional duty of customs paid, shall be deemed to have been paid at such rate or equivalent to such amount as may be specified in the said notification and allow CENVAT credit of such duty deemed to have been pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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