GARDEN SILK MILLS AND ORS. Vs. COMMISSIONER, CENTRAL EXCISE & SERVICE TAX
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Garden Silk Mills And Ors.
Commissioner, Central Excise And Service Tax
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P.K.DAS,MEMBER (J) -
(1.)A common issue is involved in these appeals and therefore, all are taken up together for disposal.
(2.)The Appellants were engaged in the manufacture of Partially Oriented Yarn (POY), Draw Twisted Polyester Filament Yarn (D.T.), Draw Wound Polyester Filament Yarn, Textured Polyester Filament Yarn, Grey MMF, classifiable under Chapter 54 of the Schedule to the Central Excise Tariff Act, 1985. They were availing CENVAT Credit of the duty paid on the specified inputs and capital goods. It has been held that the Appellants had contravened the provisions of Rule 4(1), 6 & 9 of Central Excise Rules, 2002 as they had failed to discharge the duty liability correctly on clearance, failed to observe the condition of registration rules and wrongly availed the benefit of exemption Notification No. , dt. 09.07.2004 as amended.
(3.)THE learned Advocate submits that the Tribunal has decided the issue in their favour, in their own case as reported in, 2015 (317) ELT 382 (Tri -Ahmd) (Bhilosa Industries Pvt. Ltd. v. CCE Vapi).
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