2004 (2) TMI 630

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....;Heard the DR. The appellants have furnished written submissions. They are not present. 2. The dispute in the appeal relates to the benefit of deemed credit in terms of provisions contained in Notification No. 29/96 Central Excise (NT) to the appellants. The appellants received grey fabrics and after subjecting them to certain processes, cleared the same to the job workers and thereafter rec....

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....een expressly provided therein that, where processed fabrics itself is used as an input for further processing then, the provisions of the notification are not applicable. On plain reading of this provision, it is clear that when the appellants received the processed fabrics from the respective job workers as inputs, which were subjected to further processing such as padding, stentering and calend....