Cenvat eligible for clearance of dyed yarn if duty paid at doubling stage

Rishabh Polyester Vs Commissioner of Central Excise (CESTAT Mumbai) CESTAT Mumbai held that Cenvat credit can be availed for clearance of dyed yarn, if the duty is paid at the doubling stage. Facts- M/s Shree Rishabh Polyester, aggrieved by order for recovery of ₹ 1,41,391 under section 11A of Central Excise Act, 1944, along with interest thereon under section 11AB of Central Excise Act, 1944, for having claimed the benefit of notification no. 6/2002-CE dated 1st March 2002, restricting liability to ₹ 9 per kg as Cenvat and ‘additional excise duty’ to 15% thereon instead of Cenvat at 1...