9911796707
TMI Blog2011 (4) TMI 1225X X X X Extracts X X X X X X X X Extracts X X X X ..... been followed correctly. There is no dispute that duty was paid by utilizing Cenvat credit and paid in cash while claiming the rebate and there is no lacuna in the procedure they were required to follow. The only ground on which credit has been denied is that the appellant was not a manufacturer and not being a manufacturer the Cenvat credit could not have been taken. Further duty has been paid a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned to the appellant has also been demanded with interest and equivalent amount of penalty has been imposed. Further penalties have been imposed on the two partners. 2. The appellants are engaged in the export of processed fabrics and they have looms to manufacture grey fabrics. They have been registered as a manufacturer. During the period in dispute the appellant exported processed fabrics on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on the ground that the duty was not payable; once rebate was admissible to the manufacturer the same cannot be denied on the ground that the concerned person was not a manufacturer and in view of revenue neutral situation, rebate would be admissible; once duty has been paid on the final product, rebate/Cenvat credit cannot be denied on the ground that the duty was not payable in view of the reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was granted where the unit had not even obtained registration whereas in this case the appellant is a registered Central Excise assessee. 4. The learned DR submits that according to Rule 3 of Cenvat Credit Rules, credit would be admissible only when assessee is a manufacturer. Further he adopts the reasoning adopted by the Commissioner (Appeals) in his order. 5. We have considered the submissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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