TaxTMI 
TaxTMI 
2016 (6) TMI 872
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....EMBER (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 assessee and other by the Revenue are directed against the order of the Commissioner dated 17.10.2007. The appellant- assessee is engaged in the manufacture of man-made bl....
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....ocessing, 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 recovered from appellant-assessee. However, he took ....
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....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 duty on the grey fabric amounting to Rs. 12,55,753/-. ....
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....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 assessee on payment of appropriate duty. Under the circumstances, we find that the view taken by the Commissioner to consider these goods as finished goods is totally erroneous and the demand of dut....