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TMI Blog2009 (11) TMI 705X X X X Extracts X X X X X X X X Extracts X X X X ..... EOU engaged in manufacture of Polyester Grey Fabrics, Printed Fabrics and Polyester Texturised Yarn for captive consumption. During the verification of stock by the officers on 24-6-2003, shortage of 3719.5 Kgs. of Polyester Texturised Yarn was found. Shri Jaiprakash Motwani, second appellant and partner of this firm admitted the shortage and also admitted that the same were removed without paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants is that, once the excise duty has been demanded on the finished goods, no duty on the inputs can be demanded and for this purpose, they relied on the decisions of the Tribunal in the case of Amitex Silk Mills Private Limited v. CCE, Surat - 2007 (216) E.L.T. 589 (Tri.-Ahmd.) and in the case of M/s. Bhagat Exports vide Order No. A/678/WZB/AHD/2008 dated 3-4-2008. I find both the decisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder. In view of the above and in view of the decision of this Tribunal in the case of M/s. Swati Chemicals Industries Others being Order No. A/1556-1576/WZB/AHD/2009 dated 21-7-2009 [2009 (248) E.L.T. 421 (Tri.-Ahmd.)] and also the decision of the Hon ble Gujarat High Court in the case of CCE, Ahmedabad v. M/s. Akash Fashion Prints Pvt. Limited - 2009 (239) E.L.T. 439 (Guj.) = 2009 (93) RLT 471 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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