2013 (11) TMI 1223

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....t of grey fabrics procured by them were availing deemed credit in terms of notification no.6/2002-CE (NT) dated 1.3.2002. The period of dispute in these appeals is from April,2001 to June, 2002. Since the appellant could not utilize the deemed cenvat credit for payment of duty on clearances for home consumption, as bulk of clearances were for export under bond, they applied to the jurisdictional Central Excise Authorities for cash refund of accumulated Cenvat credit under Rule 5 of the Cenvat Credit Rules. The refund claims were allowed by the jurisdictional Asstt. Commissioner by four separate orders. The orders of the Asstt. Commissioner were reviewed by the Commissioner under Section 35 B(2) and review appeals were filed before the Commi....

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....834/2009-SM (BR) dated 4.11.2011 wherein one of the respondents is M/s. Banswara Textile and in which the Tribunal has held that deemed credit is available in respect of grey fabrics brought in the factory for processing, that same view has been taken by the Addl. Commissioner in the respondent's own case for a different period vide order-in-original dated 8.3.2013 by which the deemed credit in respect of the grey fabrics has been allowed. She, therefore, pleaded that there is no infirmity in the impugned order. 5. I have considered the submissions from both the sides and perused the records. 6. The respondent received grey man made as well as cotton fabrics from the market and subjected the same to processing. During the period of di....

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....y the Tribunal in the case of Mangal Textiles Mills Pvt. Ltd. relied upon by the Commissioner (Appeals) would not be applicable to the facts of the present case. The issue involved in the case of Mangal Textiles Mills Pvt. Ltd. is the same as involved in the present case and as such the ratio declared in the said case would be fully applicable to the facts of the present case. I also not 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 (Tribunal-Ahmd.), wherein it was held that credit of duty paid on yarn, chemical and other inputs used in the manufacture of grey fabrics, which are further inputs for the processed fabrics, woul....