2009 (9) TMI 712

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....ellant. Shri Rajendra Nagar, SDR, for the Respondent. ORDER The brief facts of the case are that the appellants were receiving grey MMF classified under chapter heading Nos. 52, 54 and 55 and knitted or crocheted fabrics classified under chapter heading No. 60.01 under the cover of Annexure II challans from M/s. Reliance Industries Ltd. Ahmedabad under Rule 5(a) of Rule 57AC on job work b....

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....d by Commissioner (Appeals). Hence the present appeal. The appellants have filed written submissions. It is their case that the goods were received from the principal manufacturer M/s. Reliance Industries Ltd. under the cover of challans issued under 4(5)(a) of Cenvat Credit Rules, 2001 and after completion of the job work the goods stand returned to the principal manufacturer. The fact that the s....

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....s returned to the principal manufacturer, no demand can be sustained against the job worker in terms of the Provisions of the Rule 57F(4) of erstwhile Central Excise Rules, 1944 or under Rule 4(5)(a) of Cenvat Credit Rules, 2004. Similarly in the case of M/s. Text & D.K. Processors (P) Ltd. v. CCE, Jaipur reported in 2001 (136) E.L.T. 73 (Tri.-Delhi) it was held that the processing of fabrics by h....