https://www.taxtmi.com/caselaws?id=209673 Export rebate on processed cotton fabrics was upheld because deemed credit under the relevant notifications treated yarn, dyes, chemicals and packing material as inputs and cotton fabrics as final products. Credit could not be denied merely because the inputs were not directly used in the processing stage of grey fabrics, since the duty incidence on those inputs was embedded in the intermediate grey fabrics used to manufacture the exported product. Prior Tribunal precedent on the same factual matrix was followed, and the rebate claim was sustained. en-us Fri, 04 Nov 2011 00:00:00 +0530 Tue, 10 Jan 2012 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209673 Export rebate on processed cotton fabrics was upheld because deemed credit under the relevant notifications treated yarn, dyes, chemicals and packing material as inputs and cotton fabrics as final products. Credit could not be denied merely because the inputs were not directly used in the processing stage of grey fabrics, since the duty incidence on those inputs was embedded in the intermediate grey fabrics used to manufacture the exported product. Prior Tribunal precedent on the same factual matrix was followed, and the rebate claim was sustained. Case-Laws Central Excise Fri, 04 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209673