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TMI Blog2014 (3) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... on fabrics but during the course of manufacture of cotton fabrics, cotton waste is arising which is a by product. Therefore, they are entitled to avail CENVAT credit on cotton involved in cotton waste and same view has been take by Tribunal in Gobald Textiles P. Ltd. [2004 (11) TMI 367 - CESTAT, CHENNAI] - Decided in favour of assessee. - Appeal No.E/3371/06 - - - Dated:- 11-11-2013 - Mr. Ashok ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod December 2002 to February 2004. The matter was adjudicated by the adjudicating authority. The adjudicating authority relied on the decision of Gobald Textiles P. Ltd. 2005 (180) ELT 46 (T) and dropped the demand against the appellant holding that as cotton waste is not final product, therefore duty is not payable. Against the said order, revenue filed an appeal before the Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arising during the manufacture of cotton fabric, therefore no reversal is required. Therefore, he prayed that the impugned order be set aside, appeal be allowed with consequential relief, if any. 4. On the other hand, ld. AR reiterated the finding of the impugned order and prayed that the appeal be dismissed. 5. Considered the submission made by both sides. After examining the Board circula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t appellants are entitled to avail CENVAT credit on cotton which is being used for manufacturing of cotton fabrics but during the course of manufacture of cotton fabrics, cotton waste is arising which is a by product. Therefore, they are entitled to avail CENVAT credit on cotton involved in cotton waste and same view has been take by Tribunal in Gobald Textiles P. Ltd. 6. Therefore, impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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