9911796707
TMI Blog2007 (7) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... e fabrics. These products were exempt from payment of duty of excise upto 31-3-2003. They are dutiable from 1-4-2003. Under Rule 9A of the Cenvat Credit Rules, 2002, the appellants were entitled to avail credit on the inputs lying as such in stock as on 31st day of March, 2003 and utilise the same for payment of duty on their final products cleared on or after 1-4-2003. For this purpose, they were required to make a written declaration, to the department, of the description, quantity, value and stock of the inputs as also to produce the documents evidencing payment of duty on the inputs. For the purpose of filing the declaration, the Central Government granted extension of time by amending the above rule. The last date for this purpose was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is submitted by learned Consultant for the appellants that, though Rule 9A was not invoked in the show-cause notices, the original authority invoked it for the purpose of recovery of the input duty credit availed by the appellants. It is submitted that the appellate authority also invoked the rule in its stay orders. It is also pointed out that connected matters have been remanded to the original authority in Final Order No. 1107/2006 dated 28-11-2006 and Final Order No. 91 92/2007 dated 31-1-2007 passed by the Division Bench in the cases of M/s. Vaibhav Co. and M/s. Deva Knitwears respectively. In the so-called "connected matters", the issue was whether the appellants were liable to pay duty on grey fabrics and dyed fabrics during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... semi-finished goods present in stock and inputs contained in finished goods present in stock as on 31-3-2003. This provision was made to enable the said manufacturers to utilise such credit for payment of duty on their final products, which became dutiable with effect from 1-4-2003. These special provisions were invariably to be followed by the appellants and it was not open to them to fall back under the general provisions of Rule 3(2). However, these aspects require to be looked into by the original authority afresh inasmuch as it is still open to the assessees to establish, by showing that they had filed, the requisite declarations and produced the requisite documents evidencing the duty-paid nature or inputs, albeit belatedly, that they ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
