2015 (11) TMI 1029

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....Sharma, DR, for the Respondent. ORDER After hearing both the sides, I find that the appellant is engaged in the manufacture of yarn from fibre. The said manufacture of yarn is cleared by them to the job worker for conversion into fabric in terms of Rule 16B of Central Excise Rules, 2002 after taking the requisite permission from the Commissioner. The fabrics manufactured by the job worker are re....

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.... terms of permission granted by the Commissioner himself and in terms of Rule 16B. The said Rule 16B empowers the Commissioner, Customs, to permit a manufacturer to remove the excisable goods which are in the nature of semi-finished goods, for carrying out certain manufacturing process, to some other premises and to bring back such goods to his factory, without payment of duty. Admittedly in the p....

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....facturer was converted into grey fabrics in their factory and was subsequently cleared to the job work for further processing. The Tribunal has held that the movement of grey fabrics to the job worker and return of man-made fabric to the appellant were in accordance with the erstwhile Rule 16B of Central Excise Rules, 2002. As such, the issue stands decided. 3. Otherwise also, I find that if....