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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 ..... kot, by which he confirmed the orders-in-original in respect of the appellants. 3. The relevant facts, in brief, are as follows: (a) From 1-4-2003, the textiles were brought under CENVAT Scheme. Earlier to that, there was 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lable in terms of Rule 9A read with the notification issued thereunder. In fact, it is not only that there is no express bar against availing the benefit but the same is permitted in terms of Rule 9A(3)(b)(ii). Availing of concession 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir claim that they are not able to produce the documents evidencing payment of duty and therefore, Rule 9A(1) is not attracted is not correct. Once it is held that Rule 9A(1) is attracted, then the question of going to 9A(2) does not arise. It is 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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