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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 ..... ,6,and 7 of these Rules. 1.1 In terms of sub Rule (1) of Rule 9A of these rules, a manufacturer of processed fabrics falling under chapter 50, 51, 52, 53, 54, 55, 58, 59 or 60 of the tariff shall be entitled to avail cenvat credit equal to the duty paid on the inputs lying in stock or in process or contained in finished products lying in stock as on 31.03.2003 upon filing a written declaration regarding the description, quantity and value of the stock of inputs (whether lying in stock or in process or contained in the finished products lying in stock) and subject to the availability of the documents evidencing actual payment of duty thereon. Under sub rule (2) of Rule 9A notwithstanding anything contained in sub Rule (1), the manufacturer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which had been included for calculation of the quantum of the cenvat credit is in respect of cost of colours and chemicals and processing charges. 2. Heard both the sides. 3. Ms. Priyanka Goel, Advocate, the Ld. Counsel for the appellant pleaded that the appellant have taken cenvat credit only in respect of the inputs and in respect of the inputs in process they have not included the value of the colours, processing chemicals and processing charges. According to the Ld. Counsel for the appellant, the Department's allegation that the appellant have taken cenvat credit on the excess value of Rs. 27,75,141/- which according to the Department is the value of the colour and chemicals and process charges is without any basis. She, therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the cenvat credit on the basis of the value of the inputs in process, the appellant have also included the value of the processing chemicals and processing charges or they have calculated the cenvat credit only on the value of the grey fabrics which were under process. 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 and the matter is remanded to the Original Adjudicating Authority for de novo adjudication after consideri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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