9911796707
TMI Blog2011 (11) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... cessed fabrics. Thus, rebate claim is granted. See CCE, Ahmedabad vs. Suzuki Synthetics (2007 - TMI - 3065 - CESTAT, Ahmedabad) - E/1087-1089/07-SM & E/1149-1159/07-SM - - - Dated:- 4-11-2011 - Mrs.Archana Wadhwa, J. Present for the Appellant: Shri Fateh Singh, SDR Present for the Respondent: Shri K.K.Anand, Advocate PER: ARCHANA WADHWA All the appeals filed by the Revenue are being disposed by common order as they arise out of same impugned orders passed by the Commissioner (Appeals) and the issue involved is identical. I have heard Shri Fateh Singh, learned SDR appearing for the Revenue and Shri K.K.Anand, learned Advocate appearing for the respondents. 2. As per facts on records, the respondents are engaged in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... incidence on yarn, dyes, chemicals and packing material; that since the grey fabric was exempted from central excise duty, the manufacturer of grey fabrics was not in a position to avail actual cenvat credit of duty paid on yarn and other goods used in the manufacture of grey fabrics; that the yarn, dyes Chemicals have been declared as inputs in Notification No.53/2001-CE (NT) dt.29.6.01 and 6/02-CE (NT) dt.1.2.02 and cotton fabrics have been declared as final products in the said notification; that though yarn was not directly used by the processors for the processing of the final products, the same was contained in the grey fabrics used in the processing and as such satisfies the condition given in the rule 57A(2) and Rule 11 of Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Delite Processors vs. CCE, Noida-2009 (243) ELT 731 (Tri.-Del.) laying down that the processor is entitled to deemed credit of duty on non-duty paid grey fabrics as duty paid yarn was present in final product even though it was not directly used for processing of the fabrics. Further in the case of Damini Printers (P) Ltd. vs. CCE, Noida-2005 (191) ELT 653 (Tri.-Del.), it stands held that the deemed credit is available in respect of grey fabric brought in the factory for processing. Reference can be made to another decision of the Tribunal in the case of CCE, Jaipur-II vs. Bohra Synthetics P.Ltd.-2008 (230) ELT 533 (Tri.-Del.). 8. Inasmuch as the issue stands decided by the various decisions of the Tribunal, I find no reason to take ..... X X X X Extracts X X X X X X X X Extracts X X X X
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