https://www.taxtmi.com/caselaws?id=114688 Deemed credit on grey fabrics transferred between different units of the same composite company was treated as arguable under the Cenvat notification scheme. The tribunal read the notification and explanatory material as denying deemed credit primarily where unprocessed fabrics were used for further processing within the same mill, not where grey fabrics moved between distinct composite mills under the same management. On that basis, the appellant showed a prima facie case for relief, and waiver of pre-deposit of duty and penalty was granted pending the appeal. en-us Thu, 18 Nov 2004 00:00:00 +0530 Fri, 18 May 2012 18:45:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114688 Deemed credit on grey fabrics transferred between different units of the same composite company was treated as arguable under the Cenvat notification scheme. The tribunal read the notification and explanatory material as denying deemed credit primarily where unprocessed fabrics were used for further processing within the same mill, not where grey fabrics moved between distinct composite mills under the same management. On that basis, the appellant showed a prima facie case for relief, and waiver of pre-deposit of duty and penalty was granted pending the appeal. Case-Laws Central Excise Thu, 18 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114688