https://www.taxtmi.com/caselaws?id=53398 Grey fabrics initially received as input and sent for part processing to a job worker remained the same input stream when returned; their re-entry did not constitute receipt of a fresh input under Explanation II to Notification No. 29/96-C.E. (N.T.). Explanation II was held to apply only where partly processed duty-paid fabrics are directly supplied as such to the assessee. The reasoning that a contrary view would unjustifiably differentiate integrated processors from those using job work was accepted. Deemed credit therefore remained admissible and the revenue's challenge to denial of credit failed. en-us Mon, 26 Jul 2004 00:00:00 +0530 Wed, 13 Oct 2010 12:14:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53398 Grey fabrics initially received as input and sent for part processing to a job worker remained the same input stream when returned; their re-entry did not constitute receipt of a fresh input under Explanation II to Notification No. 29/96-C.E. (N.T.). Explanation II was held to apply only where partly processed duty-paid fabrics are directly supplied as such to the assessee. The reasoning that a contrary view would unjustifiably differentiate integrated processors from those using job work was accepted. Deemed credit therefore remained admissible and the revenue's challenge to denial of credit failed. Case-Laws Central Excise Mon, 26 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53398