2018 (2) TMI 73

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....he bleached cotton fabrics as the appellant is engaged in the manufacture of plastic coated fabrics. 3. Heard Ms. Anjali Hirawat and Shri N.N. Prabhudesai, learned representatives of the parties. 4. After hearing both the parties and on perusal of records, it appears that on the same set of facts for a different period, identical issue was before the Tribunal in assessee s own case, Siddeshwar Textile Mills Pvt. Ltd. v. Commissioner of Central Excise, Pune III [2009 (248) ELT 290 (Tri.Mumbai)] where it was observed that "16. We, however, note two facts, which are relevant in the present case. First, AED paid on the bleached cotton fabrics was available as Cenvat credit in terms of Rule 57AB(1)(iv) of the Central Excise Rules,....

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....ove submission of the appellants. 17. We now refer to some case laws mentioned below, which hold that no demand can be raised when the situation is revenue neutral in the sense that the credit is available. 17.1 The assessee in CCE v. Textile Corporation of Marathawada - 2008 (231) E.L.T. 195 (S.C.) had facilities in its factory for carrying out bleaching, dyeing, printing and mercerizing of textile fabrics. The assessee subjected the fabrics to any one or more of such processes, paid duty at the last stage and cleared them. The Department alleged that the assessee was required to pay duty each time the fabrics was subjected to one process. Thus, in the case of fabrics, which were subjected to bleaching, dyeing and printin....

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....E.L.T. 276 (S.C.) (iii) CCE v. Coca-Cola India - 2007 (213) E.L.T. 490 (S.C.). 17.4 The assessee in CCE v. Dharampal Satyapal - 2008-TIOL-2031-CESTAT-DEL was engaged in the manufacture and removal of chewing tobacco. During the course of manufacture of chewing tobacco, an intermediate product namely tobacco essence emerged. The assessee captively used tobacco essence in the manufacture of chewing tobacco. The assessee had cleared chewing tobacco on payment of BED and National Calamity Contingent Duty (NCCD, for short). The Department contended that the intermediate product namely tobacco essence was not exempted from payment of NCCD and hence demand of NCCD was confirmed against the assessee. The assessee contested the dem....