2016 (7) TMI 549

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....p; Member (Judicial) and Mr. V. Padmanabhan, Member (Technical) Shri Govind Dixit, DR for the appellant - Revenue Shri B. L. Narasimhan, Advocate for the  respondent- assesse ORDER These two appeals one by the appellant - assessee and other by the Revenue are directed against the order of the Commissioner dated 28.09.2007.  The appellant- assessee is engaged in the manufactur....

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....ared to the job worker under Rule 4(5)(a) of the Cenvat Credit Rules which envisaged as under:           "The CENVAT credit shall be allowed even if any inputs or capital goods as such or after being partially processed are sent to a job worker for further processing, testing, repair, re-conditioning or any other purpose...." 2.  The Co....

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....4/-.  Accordingly, he ordered recovery of the difference of Rs. 83,66,994/-  Rs. 81,70,751/- = Rs. 1,96,243/-. 3.  The appellant-assessee has challenged the order of the Commissioner on the ground that grey fabrics will have to be considered as inputs since the final products cleared for export was processed fabrics.  Since duty has been discharged at the stage of the final ....

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....shed product also.  We find that the issue is extremely simple and straightforward.  The categorisation of grey fabric will need to be done with reference to the final products cleared from the hands of appellant-assessee.  It is not in dispute that the ultimate products which has been exported by the appellant-assessee are processed fabrics and the appropriate duty has been paid at....