2013 (12) TMI 979

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.... Heard both sides and perused the records. 2. A common issue is involved in these appeals and hence all the applications are taken up for hearing and disposal. 3. The applicants are engaged in the manufacture of HDPE Warp Kntted Fabrics for agro shade net and claimed classification of HDPE strips under Chapters 54 of CETA, 1985. According to the Revenue, this would be classified under Chapt....

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....484 (SC). 5. After hearing both the sides, we find that the Board Circular would clarify that the goods in question should be classified under Chapter 39. The learned counsel submits that the demand was not quantified correctly and they are eligible for CENVAT credit benefit. After extending the CENVAT credit, according to the learned counsel, it would be about Rs. 22 lakhs. We find, prima faci....