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TMI Blog2020 (2) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... g, observing that no further process thereafter being carried out, hence the Appellants are not eligible. The demand has been calculated alleging that the Appellant had failed to discharge the duty at each stage of manufacture i.e. bleaching, dyeing and printing. In other words, while proposing to recover duty, the process of printing was also considered as a process of manufacture. Therefore, denying credit holding that the process of printing does not amount to manufacture, is contrary to the very basis of show cause-cum-demand notice, hence, cannot be sustained. Credit allowed - appeal allowed - decided in favor of appellant. - Excise Appeal No.1286 of 2009 - A/86851/2019 - Dated:- 9-10-2019 - HON BLE DR. D.M. MISRA, MEMBER (JU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase. In remand proceedings, the Assistant Commissioner confirmed the duty again. Aggrieved by the said order, they filed an appeal before the learned Commissioner (Appeals), who again remanded the matter for re-quantification allowing MODVAT Credit and export. The Assistant Commissioner re-quantified the demand, after allowing MODVAT Credit benefit and also export benefit, totalling to ₹ 34,84,249/-. Aggrieved by the said order, they filed appeal before the learned Commissioner (Appeals), who rejected their appeal. Hence, they approached before this Tribunal for appropriate order. The Tribunal, vide order dt.24.04.2009, remanded the matter to the learned Commissioner (Appeals) for re-quantification of the demand. By the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is involved, hence the credit cannot be admissible to them, is incorrect and untenable in law. It is his contention that an amount of ₹ 34,84,249/- is the MODVAT benefit admissible to them since the Department has already allowed credit relating to the stage of manufacture of bleaching and dyeing. 4. The learned A.R. for the Revenue reiterates the findings of the learned Commissioner (Appeals). 5. We have carefully considered the submissions advanced by both sides. We find that this Tribunal, while remanding the matter to the learned Commissioner (Appeals), directed him to consider the benefit of MODVAT Credit and export benefit admissible to them. In the remand proceedings, the learned Commissioner (Appeals), though allowed MO ..... X X X X Extracts X X X X X X X X Extracts X X X X
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