TMI Blog2019 (12) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... anation was added. It is trite law that a fiction created by a provision of law is to be given its due play and it must be taken to its logical conclusion. Benefit cannot be denied - appeal allowed - decided in favor of appellant. - Excise Appeal No. 1588 of 2006 - - - Dated:- 7-11-2019 - HON BLE DR. D.M. MISRA, MEMBER (JUDICIAL) AND HON BLE MR. S. SRIVASTAVA, MEMBER (TECHNICAL) Shri Prakash Shah, Advocate for the Appellant Shri N.N. Prabhudesai, Supdt., Authorized Representative for the Respondent ORDER Per: Dr. D.M. Misra Heard both sides. 2. This appeal is filed against order-in-appeal No. BR (3068)38/MI/2006 passed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid notifications. 5. The learned A.R. for the Revenue fairly accepted that the judgment of the Hon ble Supreme Court is applicable to the present case. 6. Heard both sides and perused the records. 7. The short issue involved in the present appeal for consideration is whether the appellants are eligible to the benefit of Notification 14/2002-CE dated 01.03.2002. We find that the issue is no longer res-integra as settled by the judgment of Hon ble Supreme Court in the case of Sports Leisure Apparels Ltd (Supra), wherein their Lordships observed as follows: - 14. We have already reproduced the relevant portion of Notification No. 15/2002, in particular Condition No. 4 contained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -C.E. and 15/2002-C.E., both dated 1- 3-2002 prescribes effective rates 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 (S.C.)]. 16. It would be pertinent to mention here that Condition No. 3 which uses the words read with any notification for the time being in force was put in place to overcome the interpretation that was given by this Court in Dhiren Chemical Industries case. 17.Learned counsel for the assessees has brought to our notice another pertinent development. He submitted that because of conflicting views of the Tribunal, the matter was referred to a Larger Bench of the Tribunal which has answered the reference by detailed judgment rendered on 29-10-2014 [2014 (310) E.L.T. 515 (Tri. - LB)], accepting the plea of the assessees and rejecting the stand of the Revenue. In any case, we have independently examined th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
