TaxTMI 
TaxTMI 
2011 (4) TMI 890
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.... fabrics. In terms of the transitional provisions allowing deemed modvat credit in respect of the grey fabrics lying in their stock on 01.04.2004, the assessee declared the stock of grey fabrics and claimed the modvat credit of Rs. 21,39,380/-, in terms of Notification No. 35/2003-CE(NT) dated 10.04.2003, as amended by Notification No. 47/2003-CE(NT). 3. A part of the said goods was subsequently sent by them to job workers. Revenue entertained a view that the same were in fact sold to the job workers and as such, the deemed modvat credit to that extent was not available to the respondents. Accordingly, the proceedings were initiated vide show cause notice dated 01.7.2004 proposing to deny the cenvat credit of Rs. 6,53,074/- to the r....
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....appellant has followed the procedure of job work as given in Rule 12-B of the Central Excise Rules, 2002. Moreover, the appellant had taken the registration as manufacturer hence, he has got the fabrics processed on job work basis and the processing houses had paid the duty on behalf of the appellant. I find that the appellant has declared their stock of grey ply X Poly, which was also mentioned as input in the application of the Central Excise registration submitted by the appellant. It is also on record that the appellant has sent the above declared stocks of inputs for job work to different manufacturers under appellant s invoices and after processing i.e. finished goods were exported from the premises of manufacturer i.e. processing hou....
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....evenue s objection to the same, we note that the said examination was done by Commissioner (Appeal) in terms of the order of the Tribunal vide which the matter was remanded to him with directions to examine the documents. As such, no fault can be found in the appellate authority s approach on the above count. As regards the respondents being a fake unit, we note that the said allegation was neither the subject matter of the show cause notice nor of any order passed by the original adjudicating authority or Commissioner (Appeal). As such, the said alert notice cannot be put into services for setting aside the impugned order. Even if the Revenue s stand on the above issue of alert circular is taken into account, we really failed to understand....