2016 (4) TMI 1109

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....the Appellant : Shri J C Patel, Adv For the Respondent : Shri Sameer Chitkara, AR ORDER Per Mr. P K Das After hearing both the sides and on perusal of the records, we find that the appellant Company is a registered "Dealer" of grey fabric under the Central Excise Rules. Notification No. 35/2003-CE (NT) dated 10.04.2003, as amended, allowed cenvat credit on inputs namely, fabrics lying ....

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....gra, in view of the various decisions of the Tribunal and High Courts, as under:- (a) CCE & Cus., Ahmedabad vs. Rajkamal Textile Traders - 2010 (258) ELT 189 (Guj.) (b) Zeenath Prints Pvt. Limited vs. CCE, Surat - 2007 (210) ELT 217 (tri. Ahmd.) (c) CCE, Ahmedabad vs. Deepak Impex Pvt. Limited - 2011 (10) LCX0188 (d) Ambica Fashion vs. CCE, Ahmedabad - 2014 (300) ELT 424 (Tri. Ahmd.) ....

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.... fabrics held by a dealer is 'input' in terms of Notification No. 35/2003-C.E. (N.T.), dated 10-4-2003 and without considering the Rule 2(g) read with provisions of Rule 9(A) of the CENVAT Credit Rules, 2002? (2) Whether, in the facts and circumstances of the case, the CESTAT is justified in allowing the transitional credit to the dealer without filing the declaration of stock as on 1-4....

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....hands of the dealer. If the processor had purchased directly from the manufacturer of grey fabrics, the grey fabrics purchased will be undoubtedly and undisputedly an inputs in the hands of the processor. Merely because a dealer has been introduced in between the manufacturer of inputs and the manufacturer of finished goods, the nature of these products as input cannot undergo a change. Notificati....