2016 (6) TMI 872

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....l Excise<br>MS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND MR. V. PADMANABHAN, MEMBER (TECHNICAL) For the Petitioner : Ms. Surbhi Sinha, Advocate For the Respondent : Shri S.K. Shoran, DR ORDER PER: V. PADMANABHAN: These two appeals one by the appellant &nbsp;assessee and other by the Revenue are directed against the order of the Commissioner dated 17.10.2007. The appellant- assessee is ....

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....rocessed are sent to a job worker for further processing, testing, repair, re-conditioning or any other purpose...." 2. The Commissioner in his order-in-original took the view that grey fabrics are in the nature of finished product and not inputs and hence should not have been cleared without payment of duty for job work and hence the duty payable amounting to Rs. 12,55,753/- will need to be re....

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.... the final products there would be no justification to demand duty at the intermediate stage on the grey fabrics. On the other hand, Revenue has also filed appeal against that portion of the order of the Commissioner in which he has ordered recovery of only the difference amounting to Rs. 39,1048/-. The contention of the Revenue in the appeal is that the Commissioner ought to have demanded full du....

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.... have no hesitation in categorising the grey fabrics as input/ intermediate products. Rule 4(5)(a) of the Cenvat Credit Rules as also Rule 12B permits such goods to be sent to the job worker for further processing and after processing by the appellant &nbsp;assessee on payment of appropriate duty. Under the circumstances, we find that the view taken by the Commissioner to consider these goods as f....