2004 (2) TMI 630

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....or the Respondent. [Order]. -  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....

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....anation II to the said notification, it has been 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 proc....