2005 (12) TMI 468

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....Devi, SDR, for the Respondent. [Order]. -  The appellants are engaged in the manufacture of cotton yarn. During the period 1 December 2001 to 11 January 2002, they removed single yarn on payment of duty under their invoices to their job workers for conversion into double yarn. The doubled yarn received from the job workers were further processed and cleared by them on payment of duty. T....

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....nvoices issued by them covering despatch of doubled yarn from the job workers were not valid documents for Cenvat Credit purpose. Identical question had arisen before this Bench in Appeal No. E/1101/2004 (M/s. Madhava Lakshmi Mills Ltd. v. CCE, Coimbatore) and the same was decided in favour of the assessee. Para 2 of the final order passed by this Bench in the said appeal is reproduced below : ....

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....invoices are the proper, duty-paying documents pertaining to cotton yarn (single). The doubled yarn was removed by the job workers to the appellants' factory under cover of these invoices coupled with their own delivery challans. The doubled yarn so received by the appellants was an intermediate product, which was further processed into the final product in their factory and cleared on payment of ....