2005 (10) TMI 393

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...., for the Respondent. [Order]. - The respondents are manufacturers of cotton and polyester yarns. During the period 10-8-2001 to 25-1-2002, they dispatched consignments of cotton yarn in cross reel hanks for mercerization to M/s. Super Kamalam Processing & Dyeing Ltd. (SKPDL for short). These clearances were on payment of duty as evidenced by the relevant invoices issued by the respondents. ....

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....y. Hence the present appeal of the Revenue. 2. After examining the records and hearing both sides, I find that the short issue is whether a manufacturer of final product could, during the aforesaid period, take Cenvat credit of the duty paid on his input, on the basis of his own invoice whereunder duty was paid by himself on the input. In other words, the question is whether, for a manufac....