https://www.taxtmi.com/caselaws?id=433390 Entitlement to deemed credit under the exemption notifications depends on proof that grey fabrics were received for further processing, because Explanation 3 excludes processed fabrics used as input. Where the evidentiary record does not conclusively establish receipt of grey fabrics and original invoices or transport documents are absent, the credit claim cannot be finally determined. The matter was therefore remanded for fresh verification of the documents and reconsideration by the adjudicating authority, with the possibility of credit remaining open if the foundational factual requirement is proved. en-us Wed, 25 Jan 2023 00:00:00 +0530 Mon, 30 Jan 2023 09:02:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433390 Entitlement to deemed credit under the exemption notifications depends on proof that grey fabrics were received for further processing, because Explanation 3 excludes processed fabrics used as input. Where the evidentiary record does not conclusively establish receipt of grey fabrics and original invoices or transport documents are absent, the credit claim cannot be finally determined. The matter was therefore remanded for fresh verification of the documents and reconsideration by the adjudicating authority, with the possibility of credit remaining open if the foundational factual requirement is proved. Case-Laws Central Excise Wed, 25 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433390