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TMI Blog2006 (12) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order]. These appeals are directed against the order of the Commissioner (Appeals) No. VP/272 to 274/SRT-I/2005, dated 29-6-2005. 2. Heard both sides. 3. The appellants are registered dealers; they have been dealing with the grey fabrics; Cenvat scheme was introduced on the textile as on 1-4-2003; provision relating to Cenvat credit on inputs lying in stock as inputs as su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l No. 1 of the said table. It was also submitted by the department that the term input has been defined under Rule 2(g) of the Cenvat Credit Rules, 2002 which makes it clear that in this case, the man-made grey fabrics cannot be treated as inputs in the hands of the dealers. 5. Learned Consultant contends that the term input has to be appreciated in the context of next user to whom they are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g these grey fabrics for further processing. What is the status of these products in the hands of intermediary, in this case, the dealer? Before answering this, it is to be understood that it is not always necessary that this grey fabric should pass through the hands of the dealer. If the processor has purchased directly from the manufacturer of grey fabrics, the grey fabrics purchased will be und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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