2005 (10) TMI 11

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t - credit on basis of his own invoice for the yarn
[Order]. - The respondents are manufacturers of cotton and polyester yarns. During the period 10-8-2001 to 25-1-2002, they dispatched consignments of cotton yarn in cross reel hanks for mercerization to M/s. Super Kamalam Processing & Dyeing Ltd. (SKPDL for short). These clearances were on payment of duty as evidenced by the relevant invoices .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he first appellate authority. Hence the present appeal of the Revenue. 2.After examining the records and hearing both sides, I find that the short issue is whether a manufacturer of final product could, during the aforesaid period, take Cenvat credit of the duty paid on his input, on the basis of his own invoice whereunder duty was paid by himself on the input. In other words, the question is whe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... reel hanks irreversibly to a customer, the latter would have taken Cenvat credit on the goods on the basis of the invoice issued by the former, which means the invoice issued by the respondents in such a situation would have been valid duty-paying document for Cenvat purpose. The department cannot have double standards. Hence in the facts of the this case, the invoice issued by the respondents ev .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X