https://www.taxtmi.com/caselaws?id=51751 An exemption or deemed credit notification covering a broader tariff heading cannot be denied merely because a particular sub-heading is not separately named, if the final product falls within the covered heading. Read with the corrigendum and Board circular, Notification No. 29/96 was treated as extending deemed credit to inputs used for grey fabric manufacture by independent processors, including fibres, yarns, dyes, chemicals, consumables and packaging materials. The refund claim remained subject to verification of unjust enrichment. On that basis, the denial of deemed credit was held unsustainable and the exemption benefit was allowed. en-us Thu, 21 Nov 2002 00:00:00 +0530 Tue, 28 Sep 2010 10:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51751 An exemption or deemed credit notification covering a broader tariff heading cannot be denied merely because a particular sub-heading is not separately named, if the final product falls within the covered heading. Read with the corrigendum and Board circular, Notification No. 29/96 was treated as extending deemed credit to inputs used for grey fabric manufacture by independent processors, including fibres, yarns, dyes, chemicals, consumables and packaging materials. The refund claim remained subject to verification of unjust enrichment. On that basis, the denial of deemed credit was held unsustainable and the exemption benefit was allowed. Case-Laws Central Excise Thu, 21 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51751