2016 (3) TMI 8

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....the Petitioner : Shri S.J. Vyas, Advocate For the Respondent : Shri Alok Srivastava, Authorised Representative ORDER PER: P. M. SALEEM Briefly stated, the facts in the present appeal are that the appellants were manufacturing cotton fabrics, man made fabrics, knitted fabrics and knitted garments and were availing Cenvat credit as per Cenvat Credit Rules, 2004. The appellants have infor....

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....rmediate goods viz. fabrics were also cleared captively, they choose to pay the duty on their own at the rate of duty prescribed under Notification No. 29/2004 dated 09.07.2004. The garments so manufactured out of the duty paid fabrics were cleared in the domestic market without payment of duty by availing benefit of Notification No. 30/2004 dated 09.07.2004. 2. Revenue contended that when non ....

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....ntents that the fact of availing CENVAT credit on the inputs used in the manufacture of intermediate product is not relevant for availing the benefit of Notification No. 30/2004-CE. He relied upon the decision of the Tribunal in the case of Shivalik Agro Poly Products Ltd. Vs. Collector of Central Excise, Chandigarh [1999 (114) E.L.T. 760 (Tribunal)], which has been upheld by the Supreme Court vid....

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....the case of Shivalik Agro Poly Products Ltd. (supra), which has been upheld by the Hon'ble Supreme Court (supra). In the said case plastic granules were used as input in the manufacture of intermediate product, lay flat tubing which was further used in the manufacture of final product, protective covers/tarpaulins. The Tribunal held in that case that as duty has been paid on lay flat tubings, bene....