https://www.taxtmi.com/caselaws?id=54733 Notification No. 6/2002-C.E. was held inapplicable to processed fabrics made from grey fabrics woven within the same multi-locational composite mill, because the notification's restriction for composite mills had to be applied according to its plain language and could not be read down from "same composite mill" to "same factory". At the same time, actual Cenvat credit on duty-paid yarn embedded in the grey fabrics was admissible under Rule 2(1)(b) because the duty paid was evidenced by excise invoices and the actual credit claim was supported by the record. On that basis, the demand and penalties were unsustainable. en-us Fri, 29 Apr 2005 00:00:00 +0530 Thu, 21 Oct 2010 17:30:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54733 Notification No. 6/2002-C.E. was held inapplicable to processed fabrics made from grey fabrics woven within the same multi-locational composite mill, because the notification's restriction for composite mills had to be applied according to its plain language and could not be read down from "same composite mill" to "same factory". At the same time, actual Cenvat credit on duty-paid yarn embedded in the grey fabrics was admissible under Rule 2(1)(b) because the duty paid was evidenced by excise invoices and the actual credit claim was supported by the record. On that basis, the demand and penalties were unsustainable. Case-Laws Central Excise Fri, 29 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54733