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TMI Blog2015 (12) TMI 1307X X X X Extracts X X X X X X X X Extracts X X X X ..... Gray fabrics from the merchant/dealer for processing. With effect from 1.3.2003, the Central Excise Simplified Textile Scheme was implemented on the textile and garment sector. According to the said scheme, the merchant/supplier of the grey fabrics has deemed to be as manufacturer and permitted him (Merchant) to pay duty on processed fabrics manufactured as purchaser on job charges. There was an option that the merchant/supplier may discharge duty through the processor (job worker) and permitted the processor to avail credit on invoices in the name of the merchant endorsed by such merchants. The said scheme was withdrawn with effect from 10.9.2004. To sum up, the job worker is not entitled to avail cenvat credit after 10.9.2004 on endorsed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it cannot be sustained on merit as well as on limitation. He submits that the appellant is a job worker/processor of fabrics. They received the Grey Fabrics from the merchant/dealers accompanied with Central Excise invoices bearing the name of dealer duly endorsed in their favour and also accompanied with challans. There is no dispute that the fabrics were used in the manufacture of the final product and cleared for payment of duty. So, cenvat credit cannot be denied. He submits that the Tribunal and the Honble High Court in the identical situation consistently viewed that the assessee is eligible to avail Cenvat Credit on endorsed invoices. He relied upon the following decisions: a) Vimal Enterprises vs UOI - 2006.195.ELT.267 (Guj.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... depot or the premises, as the case may be, is registered in terms of the provisions of Central Excise Rules, 2002; (iv) a first stage dealer or a second stage dealer, as the case may be, in terms of the provisions of Central Excise Rules, 2002; or (b) a supplementary invoice, issued by a manufacturer or importer of inputs or capital goods in terms of the provisions of Central Excise Rules, 2002 from his factory or depot or from the premises of the consignment agent of the said manufacturer or importer or from any other premises from where the goods are sold by, or on behalf of, the said manufacturer or importer, in case additional amount of excise duties or additional duty leviable under section 3 of the Customs Tariff Act, has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoices for the period of December 2004 to July 2006. Further, the appellant is a job worker. They received the Gray fabrics from the merchant/dealer for processing. With effect from 1.3.2003, the Central Excise Simplified Textile Scheme was implemented on the textile and garment sector. According to the said scheme, the merchant/supplier of the grey fabrics has deemed to be as manufacturer and permitted him (Merchant) to pay duty on processed fabrics manufactured as purchaser on job charges. There was an option that the merchant/supplier may discharge duty through the processor (job worker) and permitted the processor to avail credit on invoices in the name of the merchant endorsed by such merchants. The said scheme was withdrawn with eff ..... X X X X Extracts X X X X X X X X Extracts X X X X
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