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TMI Blog2016 (5) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... following the decision of Tribunal in the case of M/s. Valentino Syntex Pvt. Ltd. Vs. CCE Jaipur [2008 (2) TMI 806 - CESTAT, NEW DELHI], the grey fabric manufactured by the assessee out of duty paid yarn and cleared to the job worker for further processing and subsequently received and cleared on payment of duty are required to be extended the benefit of Rule 16(B) of Central Excise Rules by consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty paid yarn, on which they have taken the credit. Such grey fabric manufactured by them is being cleared to other job workers, in terms of the provision of Rule 16(B), after taking proper permission from their jurisdictional Commissioner. The grey fabric processed in the hands of the job worker is returned by the job worker to the appellant, and thereafter after packing them for export, the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of duty. However, by observing that the duty required to be paid on grey fabric was available as credit to the appellant, he only confirmed the differential duty payable on the grey fabrics and actually paid on the final processed fabric. However, in respect of M/s. Galundia Textile Pvt. Ltd. We observed that as the duty paid on the final processed fabric was less than duty required to be paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bric manufactured by the appellants and sent by them to the job worker is required to be treated as intermediate products so as to invoke provision of rule 16(B). We find that the issue is no more res intigra. In the case of M/s. Valentino Syntex Pvt. Ltd. Vs. CCE Jaipur 2009 (245) ELT 522 (Tri-Del) vide considering an identical issue it was held that the grey fabric manufactured by the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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