2015 (10) TMI 1812

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....ne appears on behalf of the respondent. There is no application for adjournment. 2. After hearing the learned Authorised Representative and on perusal of the records, I find that the Respondents are engaged in the trading of Grey Man Made Fabric (MMF) classifiable under Chapter 54 of Central Excise Tariff Act, 1985. The issue involved in this case is whether the CENVAT Credit is to be allowed f....

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....view was approved by the Hon'ble Gujarat High Court in the case of CCE Ahmedabad-I Vs Rajkamal Textile Traders - 2010 (258) ELT 189 (Guj.), and dismissed the appeal filed by the Revenue. It has been held as under:- "2. Question raised whether the Tribunal is justified in holding that the grey fabrics i.e. unprocessed stock of fabrics held by a dealer is 'input' in terms of Notification No. 35/2....