2011 (7) TMI 243

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....nbsp; Per M. Veeraiyan:   1. This 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....

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....ric was woven by the weaver on job work basis. 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 fa....

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....ived on 3.11.05 may not be the same as goods cleared 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 credi....