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TMI Blog2007 (7) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... s a system of abatement on account of duties on the inputs like grey fabrics, chemicals etc. at the time of clearing the processed fabrics. As the changes were effected on 1-4-2003, Notification No. 25/2003-C.Ex. (N.T.), dated 25-3-2003 was issued making available credit in respect of raw materials lying as stock as such, credit on the inputs which were in process and also credit attributable to inputs used in finished goods which were lying as stock as on 31-3-2003/1-4-2003. The detailed procedure has been prescribed, which included filing of written declaration about the stock of raw materials, semi-finished and finished goods lying on the crucial cut-out date. The credit availability was also subject to production of documents evidencing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on simultaneously by the raw material supplier for the raw material and by the appellants for the finished goods using such raw materials is not barred. 4.2 For this purpose the ld. advocate relied on the decision in the case of Hindustan Lever Limited v. C.C.E. - 1989 (40) E.L.T. 388 (Tribunal) and in case of C.C.E., Hyderabad-I v. Premier Mushroom Farms - 2005 (190) E.L.T. 511 (Tri-Bang.). 4.3 Alternatively, the learned Advocate submits that this is a case basically involving interpretation and there was no justification whatsoever for imposing/sustaining penalty under Section 11AC and further the demand has been issued within normal period of limitation. 5. Learned DR submits that the credit is allowed under 6 of 2002 at the time of c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearly seen that the original authority has made findings that the goods have been received without payment of duty under the cover of Central Excise invoice and that Rule 9A(1) is attracted in their case. Commissioner (Appeals) also in his order has considered the issue whether the appellants are entitled to, avail deemed credit on the inputs on which supplier of raw materials has also availed deemed credit and when on the face of it duty has not been discharged on the inputs by the suppliers. 7. In the light of the above, I hold that the appellants are clearly covered in terms of Rule 9A(1) inasmuch as they have produced the duty paying documents (in this case the duty paid is nil) and therefore, the decision of the original authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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