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TMI Blog2012 (12) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Natraj Processors availed credit in respect of the duty paid on grey fabrics and subsequently, without undertaking any processing, cleared the grey fabrics to the applicant under their invoices showing payment of duty - applicant availed credit on the strength of invoices issued by M/s. Natraj Processors - at the time of clearance of grey fabrics M/s. Natraj Processors, no duty has been paid or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ors for processing. M/s. Natraj Processors availed credit in respect of the duty paid on grey fabrics and subsequently, without undertaking any processing, cleared the grey fabrics to the applicant under their invoices showing payment of duty. The applicant availed credit on the strength of invoices issued by M/s. Natraj Processors. During investigation it was found that at the time of clearance o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Delhi-I reported in 2003 (153) ELT 114 (Tri.-Del.). 5. The Revenue submitted that M/s. Natraj Processors and applicants are related firms as the Directors are common, therefore it cannot be said that the applicants were not aware that duty has not been paid by M/s. Natraj Processors. The Revenue also submitted that the credit was availed in the year 2004 and utilized the same towards payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e years. 7. The applicant relied upon the decision of the Tribunal in the case of R.S.Industries (supra). I find that the decision is in respect of Rule 57A of the erstwhile Central Excise Rules, 1944. The present dispute is in respect of Cenvat Credit Rules, 2004 and the facts of the present case are not parallel to the facts in the case of R.S. Industries. In the present case, the supplier of g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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