2011 (11) TMI 325

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....i  K.K.Anand, Advocate PER: ARCHANA WADHWA All the appeals filed by the Revenue are being disposed by common order as they arise out of same impugned orders passed by the Commissioner (Appeals) and the issue involved is identical. I have heard Shri Fateh Singh, learned SDR appearing for the Revenue and Shri K.K.Anand, learned Advocate appearing for the respondents. 2. As per facts on....

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....ial etc. used in the manufacture of grey fabrics, cannot be availed by the processors of the grey fabrics. Accordingly it was found that the wrongly availed credit was not available for payment of duty on the final processed fabric. 4. In view of the above, the proceedings were initiated against the respondents proposing denial of rebate claim.  The show cause notices so issued were adjudi....

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....been declared as final products in the said notification; that though yarn was not directly used by the processors for the processing of the final products, the same was contained in the grey fabrics used in the processing and as such satisfies the condition given in the rule 57A(2) and Rule 11 of Cenvat Credit Rules, 2002. The appellate authority has also relied upon the judgement of the Tribunal....

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....t case and as such the ratio declared in the said case would be fully applicable to the facts of the present case. I also note that subsequently identical dispute stands settled by the Tribunal in favour of the assessee in the case of CCE, Ahmedabad vs. Suzuki Synthetics-2008 (222) ELT 279 (Tri.-Ahmd.), wherein it was held that credit of duty paid on yarn, chemical and other inputs used in the man....