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TMI Blog2015 (10) TMI 1033X X X X Extracts X X X X X X X X Extracts X X X X ..... he cenvat credit on the processing charges is concerned, we are of the view that this issue stands decided against the appellant by the Tribunal's judgment in the case of BB Shah P. Ltd. vs CCE Jaipur-II reported in [2007 (10) TMI 202 - CESTAT, NEW DELHI]. From the order in original passed by the Assistant Commissioner and from the order in appeal, it is not clear as to on what basis the Department has concluded that the cenvat credit has been calculated on the value of the grey fabrics including the value of the processing charges and the value of the colours and chemicals. In view of this, the impugned order is set aside - Matter remanded back - Decided in favour of assessee. - Excise Appeal No. E/3114/2005-Ex [DB] - - - Dated:- 15-4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng in stock as on 31.03.2003 upon making a written declaration of the description, quantity and value of the stock of each of such goods. Under sub Rule 3(a) of Rule 9A, the credit of duty on such inputs lying in stock and in process shall be calculated on the basis of such rates as may be notified by the Central Government in this behalf, having regard to the actual price of such inputs and the applicable rate of duty and the quantity of inputs as declared by the assessee under sub rule (2), Clause (b) of sub rule 3 of Rule 9A contained the provisions for calculation of quantum of cenvat credit available in respect of inputs contained in the fabrics lying in stock as on 31.03.2003. The rate of cenvat credit is notified under notification n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the lower authorities and in the grounds of the appeal have not disputed the Department's stand that for calculation of cenvat credit, they had also included the value of the processing charges. 5. We have considered the submissions from both the sides and perused the records. 6. The point of dispute in this case is as to whether for the month of April 2003, the appellant have taken cenvat credit in respect of the inputs in process, without including the value of the processing chemicals and processing charges. According to the Department, the appellant for the calculation of cenvat credit, as per the formula prescribed in notification 35/03-CE NT dated 10.04.2003, have also included the value of the colours, processing chemicals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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