https://www.taxtmi.com/caselaws?id=204301 Deemed credit under Notification No. 6/2002-CE (NT) could not be denied to a processor merely because the merchant exporter's rebate claim was based on forged documents. The Tribunal held that where the processor had received grey fabrics, processed them, and cleared the finished goods on payment of duty, the exporter's fraud did not by itself displace the processor's entitlement. In the absence of evidence showing non-receipt of inputs or non-duty-paid clearance of the processed goods, the credit remained allowable and the demand, interest, and penalties could not be sustained. en-us Tue, 14 Jun 2011 00:00:00 +0530 Thu, 14 Jul 2011 21:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204301 Deemed credit under Notification No. 6/2002-CE (NT) could not be denied to a processor merely because the merchant exporter's rebate claim was based on forged documents. The Tribunal held that where the processor had received grey fabrics, processed them, and cleared the finished goods on payment of duty, the exporter's fraud did not by itself displace the processor's entitlement. In the absence of evidence showing non-receipt of inputs or non-duty-paid clearance of the processed goods, the credit remained allowable and the demand, interest, and penalties could not be sustained. Case-Laws Central Excise Tue, 14 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204301