Custom, Excise & Service Tax Tribunal
Anglo French Textiles vs Commissioner Of Central Excise on 21 January, 2009
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal Nos.E/838/03 to E/843/03
[Arising out of Order-in-Appeal Nos.345/03 (Pondicherry) to 350/03 (Pondicherry) all dated 18.7.2003 passed by the Commissioner of Central Excise (Appeals), Chennai]
For approval and signature:
Honble Ms.JYOTI BALASUNDARAM, Vice-President
Honble Mr. P.KARTHIKEYAN, Member (Technical)
1. Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? :
2. Whether it should be released under Rule 27 of the
CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? :
3. Whether the Members wish to see the fair copy of
the Order? :
4. Whether Order is to be circulated to the Departmental
Authorities? :
Anglo French Textiles
Appellant/s
Versus
Commissioner of Central Excise,
Pondicherry
Respondent/s
Appearance :
Shri Krishna Srinivasan, Advocate Shri N.J.Kumaresh, SDR For the Appellant/s For the Respondent/s CORAM:
Honble Ms.Jyoti Balasundaram, Vice-President Honble Mr. P. Karthikeyan, Member (Technical) Date of hearing : 21.1.2009 Date of decision : 21.1.2009 Final Order No.____________ Per Jyoti Balasundaram The common issue for decision in these appeals is whether credit of duty paid on inputs used in processed fabrics which are, in turn, used for the manufacture of stitched (made-up) textile articles is available to the appellants herein.
2. We have heard both sides and find that this issue is no longer res integra as it stands settled in favour of the assessee by Tribunals order in CCE Ahmedabad Vs Omkar Textiles reported in 2002 (148) ELT 461 (Tri.-Mumbai) holding that credit can be taken on duty paid on inputs used in processed fabrics which was used for the manufacture of made-up textile articles which were exported. Ld. SDR has not brought to our notice any contra decision or stay of operation of the decision cited supra. Therefore, following the ratio of the decision cited supra, we set aside the impugned order disallowing the credit and allow these appeals.
(Dictated and pronounced in open court)
(P.KARTHIKEYAN) (JYOTI BALASUNDARAM)
MEMBER (T) VICE-PRESIDENT
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