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TMI Blog2014 (10) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be liable to pay tax again. Only if the goods had not been cleared under documents without payment of duty and was in the warehouse, then only said readymade garments would attract duty in terms of Board’s instruction. In view of the assertion by the learned counsel that the goods in the warehouses on 28-2-2011 had actually been received from job workers under documents showing nil rate of duty and appellant was covered by the Board’s instruction, we consider that appellant has a prima facie case in their favour - Matter remanded back - Decided in favour of assessee. - E/20538/2014-DB - - - Dated:- 7-3-2014 - Shri B.S.V. Murthy, Member (T) and Shri S.K. Mohanty, Member (J) Shri M.S. Srinivasa, Advocate, for the Appellant. Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... falling under Chapter 61 or 62 or 63 of the First Schedule to the Tariff Act, produced or manufactured on his account on job work, shall pay the duty leviable on such goods, at such time and in such manner as is provided under these rules, as if such goods have been manufactured by such person: Provided that where any person had, instead of paying duty, authorized job worker to pay the duty leviable on goods manufactured in his behalf under the provisions of sub-rule (1A) as it stood prior to the publication of this notification, he shall be allowed to obtain registration and comply with the provisions of these rules within a period of thirty days from the date of publication of this notification in the Official Gazette. However, aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts or inputs contained in goods lying in stock as already provided for in Rule 3(2) of the Cenvat Credit Rules, 2004. 4. The lower authorities have taken a view that because warehouse was a registered premises and the readymade garments were lying in the registered premises, the appellant could not have cleared them without payment of duty. In our opinion the fact that all the stock lying on 28-2-2011 had been received from their job workers under proper documents showing nil rate of duty, in terms of the clarification issued by the Board, the appellants may not be liable to pay tax again. The question as to whether such readymade garments had been received without payment of duty in accordance with the provisions of law d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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