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TMI Blog2017 (2) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the processed fabrics are the final products containing yarn/fabric and, therefore, it fulfils the requirements of Rule 11 of CCR, 2002 - the requirement of Rule 11 of the aforesaid rules being satisfied the authority has allowed the Cenvat credit - appeal allowed - decided in favor of assessee. - Central Excise Appeal No. 24 of 2010 - - - Dated:- 1-12-2016 - Hon'ble Bharati Sapru And H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of excise duty. They availed the benefit of Notification No.06/02/-CE(NT) dated 01.03.2002 and took deemed credit while paying the duty on the finished processed fabrics cleared by them. This very issue has been decided in other matters wherein deemed credit has been made available to the assessee at the time of clearance of the processed fabrics as in puts. Learned Counsel for the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e been paid at such rate or equivalent to such amount as may be specified in the said notification and allow CENVAT credit of such duty deemed to have been paid in such manner and subject so such conditions as may be specified in the said notification even if the declared inputs are not used directly by the manufacturer of final products declared in the said notification, but are contained in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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