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    <title>2016 (4) TMI 1109 - CESTAT AHMEDABAD</title>
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    <description>Grey fabrics purchased for further processing retained their character as inputs under Notification No. 35/2003-CE (NT), and the interposition of a registered dealer did not alter that status. The Tribunal treated the issue as settled by prior Tribunal and High Court authority and held that such fabrics were eligible for CENVAT credit in the hands of the dealer and processor. As the credit was available under the notification, the related demand, interest and penalty could not stand, and the impugned order was set aside.</description>
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      <description>Grey fabrics purchased for further processing retained their character as inputs under Notification No. 35/2003-CE (NT), and the interposition of a registered dealer did not alter that status. The Tribunal treated the issue as settled by prior Tribunal and High Court authority and held that such fabrics were eligible for CENVAT credit in the hands of the dealer and processor. As the credit was available under the notification, the related demand, interest and penalty could not stand, and the impugned order was set aside.</description>
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