2011 (7) TMI 243

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....his is an appeal against the order of the Commissioner (Appeals) No. 96(DK)-CE/JPR-II/2009 dated 26.2.09. 2. Heard both sides. There are two issues for considerations in this appeal.   3. The first issue is that appellants received three consignments of yarn from M/s. Pioneer Flexo Pack Pvt. Ltd. under invoices No. 2990 dated 14.12.04, 2934 dated 8.12.04 and 2991 dated 14.12.04 and took cre....

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....The job work challans was issued by the appellants. On return, the appellants have taken Cenvat credit on proportionate quantity of yarn contained in the fabrics. On advice by the merchant exporter, they have also taken notional credit of Rs.33,113/- on the wastage of yarn at the premises of weaver who is a job worker for the purpose of weaving the fabrics. This credit has been denied on the groun....

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....red by the appellants on 2.9.05 is not justified.   6. On the second issue, the learned advocate submits that the entire material was constructively taken possession by the appellants though the material was directly sent to the weaver. Therefore, on the entire quantity of yarn used for weaving purpose, they are eligible for taking the credit even though the said waste was not received. &nbs....