2008 (2) TMI 806

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....ant. Shri V.K. Agarwal, DR, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. -  The orders impugned in the captioned appeals affirmed demand of Central Excise Duty and the interest due thereon in respect of clearances of grey fabrics made between April and September 2005. The appellants had cleared grey fabrics without payment of duty for further manufacture into man-mad....

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....f duty paid and wove them into grey fabrics. Grey fabrics are the final products of the assessee. No manufacturing process is undertaken on the man-made fabrics received from the job worker. Therefore, the job work procedure envisaged under Rule 4(5)(a) of Cenvat Credit Rules, 2002 (CCR) was not applicable to the movement of grey fabrics to the job worker. Duty demand on grey fabrics is affirmed o....

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....ed eighty days, the manufacturer shall pay an amount equivalent to the Cenvat credit attributable to the inputs or capital goods by debiting the Cenvat credit or otherwise, but the manufacturer can take the Cenvat credit again when the inputs or capital goods are received back in his factory." As rightly argued by the learned counsel for the appellants, Rule 16B of Central Excise Rules empowers....