https://www.taxtmi.com/caselaws?id=52080 Deemed credit under Notification No. 7/2001-C.E. could not be denied merely because unprocessed pile fabrics were not expressly named as an input, since the notification operated on the basis that specified inputs had gone into manufacture of the processed fabric. Credit also could not be refused because no duty was paid on the intermediate unprocessed pile fabrics, as duty-paid viscose yarn was used and the processed pile fabrics were cleared on payment of duty. The impugned order was set aside and relief was granted to the assessee. en-us Thu, 25 Sep 2003 00:00:00 +0530 Thu, 30 Sep 2010 16:26:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52080 Deemed credit under Notification No. 7/2001-C.E. could not be denied merely because unprocessed pile fabrics were not expressly named as an input, since the notification operated on the basis that specified inputs had gone into manufacture of the processed fabric. Credit also could not be refused because no duty was paid on the intermediate unprocessed pile fabrics, as duty-paid viscose yarn was used and the processed pile fabrics were cleared on payment of duty. The impugned order was set aside and relief was granted to the assessee. Case-Laws Central Excise Thu, 25 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52080