2002 (11) TMI 216

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..... ses for consideration is whether the appellant is entitled to the benefit of Notification No. 29/96, dated 3-9-96 and claim deemed credit in respect of the inputs used in the manufacture of the grey fabric, which is being processed oy the appellant. 2. In the order under challenge in Appeal No. E/2434/2001-D such deemed credit was denied to the appellant for the reason that, appellant's final pr .....

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..... o verification by the Assistant Collector on the question of unjust enrichment. 3. In the order impugned in Appeal No. E/2092/2001-D the appellant was denied the benefit of Notification No. 29/96 for the reason that grey fabric as such is not included as an "input" in the Notification qualifying for such benefit. It is the contention of the appellant that the input referred as item No. 2 in Colu .....

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..... id on dyes, chemicals etc. Rate structure for Independent processor as well as multi locational mills. Description BED Deemed Credit as a % of BED AED 1. 100% cotton fabric upto a value of Rs. 30/sqm 5% 50% 5% 2. 100% cotton fabric of value exceeding Rs. 30/sqm 12% 50% 8% 3. All other fabrics .....

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