9911796707
TMI Blog2015 (11) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... as far as this issue is concerned, we remand the matter to the original authority. The appellant will produce the copies of the invoices to the original authority, who after examining the invoices, will determine the eligibility of the CENVAT credit and thereafter net duty liability through PLA. The duty liability is on the manufacturer. Ownership of the input material is of no consequences. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting them into garments falling under Chapter 62 and made-ups falling under Chapter 63. The demand in the case consists of two parts one relating to garments and the other relating to made-ups. 3. As far as the demand relating to garments is concerned, the submission is that these garments have been manufactured during the period May, 2001 to March, 2003 and as per the then Rule 4(3) of the Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit of the duty paid on the inputs should be given on actual basis rather than deemed basis. In view of this position, as far as this issue is concerned, we remand the matter to the original authority. The appellant will produce the copies of the invoices to the original authority, who after examining the invoices, will determine the eligibility of the CENVAT credit and thereafter net duty lia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant has also submitted that Rule 12B was amended w.e.f. 01/04/2003 and from that date onwards they are paying duty. Demand on this count is not sustainable and is therefore set aside. 7. Consequent to 4 and 6 above, interest and penalty amount will also change. 8. The appeal is disposed of in the above terms. (Pronounced in Court on 08/07/2015) - - TaxTMI - TMITax - Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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