2015 (10) TMI 2199

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....sposal. 2. The relevant facts of the case, in brief, are that the appellant No 1 was engaged in the manufacture of Processed Fabrics classifiable under Chapter 54 of the Central Excise Tariff Act 1985. They were availing Cenvat Credit under Cenvat Credit Rule 2002 and utilized the same for payment of duty of final product. The appellant received Grey Fabric from various merchant manufactures for processing on job charge basis and supplied them processed fabrics accompanied with proper document. A show cause notice dated 2.4.2008 was issued proposing to deny the cenvat credit along with interest and to impose penalty for the period May 2003 to October 2004 on the ground that during investigation in 2005 the supplier of the Grey fabric wer....

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....he goods were supplied by various merchant manufacturers for processing, on job charge basis and the goods were supplied to them accompanied with Central Excise invoice. They processed the goods and which were taken by the merchant manufacturers. He also stated that they received job charges for the processing of the grey fabrics. It is categorically stated that they received job charges by cheque from the various merchant manufacturers. It is seen that in 2005, the Central Excise Officers found that the suppliers of the Grey fabrics were not in existence. We find that the Dy Commissioner, C&CE Div IV, Surat by his letter dtd 4.12.2008 in response to query under RTI application had forwarded to copy of the CE Registration Certificate of the....