2006 (6) TMI 320

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....[Order]. - The appellants are manufacturers of ready-made garments. During the material period, they sent grey cotton fabrics to jobworker for dyeing, which dispatch was under Rule 12B of the Central Excise Rules, 2002. The job worker, who received the fabrics under cover of challans, processed them and returned the processed fabrics under cover of regular invoices under Rule11 (corresponding to....

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....(ii)    CCE, Vadodara v. Anupam Engineering Works - 1999 (113) E.L.T. 497 (T) (iii)   Doiwala Sugar Co. Ltd. v. CCE, Meerut - 2003 (162) E.L.T. 990 (Tri. - Del.) Learned SDR reiterates the findings of the Commissioner (Appeals). She has, particularly, referred to a Circular of the Board relied on by the Commissioner (Appeals). It is submitted that, under the scheme of Ru....

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.... the department was also likewise, both being contrary to Article 265. In the present case, the dyed fabrics received by the appellants were duty-paid as evidenced by regular invoices issued by the job worker. Those goods were, admittedly, used in the manufacture of garments (final product). The basic requirements for availment of Cenvat credit were thus fulfilled. In the circumstances, the appell....