https://www.taxtmi.com/caselaws?id=112730 Notification No. 29/96-C.E. denied deemed credit where the processed fabric itself was used as an input before further processing. The appellant argued that bleached fabric should be treated as half-bleached or partially processed material and relied on a trade notice supporting eligibility for partially processed fabric. The invoice, however, described the goods as bleached fabric, and bleaching was treated as a distinct manufacturing process. On that basis, the fabric could not be recharacterised as half-bleached merely to satisfy the notification, and the deemed credit claim was rejected. en-us Tue, 30 Sep 2003 00:00:00 +0530 Tue, 01 May 2012 15:18:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112730 Notification No. 29/96-C.E. denied deemed credit where the processed fabric itself was used as an input before further processing. The appellant argued that bleached fabric should be treated as half-bleached or partially processed material and relied on a trade notice supporting eligibility for partially processed fabric. The invoice, however, described the goods as bleached fabric, and bleaching was treated as a distinct manufacturing process. On that basis, the fabric could not be recharacterised as half-bleached merely to satisfy the notification, and the deemed credit claim was rejected. Case-Laws Central Excise Tue, 30 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112730